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DATE:   1/22/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         PAGE:      1
TIME:     16:01                                       2003 PROPERTY VALUE STUDY                                         RPT: VAL7065
                                                        CAD SUMMARY WORKSHEET
                                                           167  Mills

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                     NUMBER OF        2003 CAD REPT   MED LEV   COEFFICIENT     % RATIOS W/IN        % RATIOS W/IN     PRICE-RELATED
    CATEGORY         RATIOS **       APPRAISED VALUE  OF APPR  OF DISPERSION  (+/-)10% OF MEDIAN   (+/-)25% OF MEDIAN   DIFFERENTIAL
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A.  SINGLE-FAMILY       116              $48,866,947     .99       17.97             35.34                78.45             1.04
    RESIDENCES

B.  MULTI-FAMILY          0                 $514,205     *           *                 *                    *                *
    RESIDENCES

C.  VACANT LOTS           0                 $813,915     *           *                 *                    *                *

D.  RURAL REAL           62             $565,690,649     .99       17.46             48.39                77.42             1.00

F1. COMMERCIAL REAL      27              $10,980,381     .94       14.57             37.04                77.78             1.07

F2. INDUSTRIAL REAL       0               $1,240,250     *           *                 *                    *                *

G.  OIL, GAS,             0                  $26,890     *           *                 *                    *                *
    MINERALS

J.  UTILITIES             0              $44,297,473     *           *                 *                    *                *

L1. COMMERCIAL           21               $6,891,517    1.00       12.33             57.14                85.71             1.04
    PERSONAL

L2. INDUSTRIAL            0                 $156,366     *           *                 *                    *                *
    PERSONAL

M.  OTHER PERSONAL        0               $1,763,944     *           *                 *                    *                *

O.  RESIDENTIAL           0                  $94,500     *           *                 *                    *                *
    INVENTORY

S.  SPECIAL               0               $1,436,593     *           *                 *                    *                *
    INVENTORY

    TOTALS:             226             $682,773,630     .98       17.11             42.48                77.43             1.04


*   NOT CALCULATED - NEED A MINIMUM OF 5 RATIOS FROM EITHER (A) CATEGORIES REPRESENTING AT LEAST 25% OF TOTAL
                     CAD CATEGORY VALUE OR (B) 5 ISDS OR HALF THE ISDS IN THE CAD, WHICHEVER IS LESS

**  STATISTICAL MEASURES MAY NOT BE RELIABLE WHEN THE SAMPLE IS SMALL