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DATE:   1/22/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         PAGE:      8
TIME:     16:01                                      2003 PROPERTY VALUE STUDY                                          RPT: VAL7018
                                                   FIELD STUDIES CATEGORY WORKSHEET
                                                             167  Mills
                                                         167-903  Star

CATEGORY A:  SINGLE-FAMILY RESIDENCES
INSUFFICIENT SALES OR APPRAISALS IN SAMPLE; STAFF ASSIGNED LOCAL VALUE.

CATEGORY C:  VACANT LOTS/TRACTS
INSUFFICIENT SALES OR APPRAISALS IN SAMPLE; STAFF ASSIGNED LOCAL VALUE.

CATEGORY D:  RURAL REAL
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             LEGAL                  APPRAISAL ROLL                S      SALE                CAD          ADJ             IND
          DESCRIPTION               ACCOUNT NUMBER                C      DATE             APPR VAL     SALE PRICE        RATIO
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  225.99AC A273/1556/709           R-3171/8136/8883               B      8/02              248,689        156,375       1.5900
  33.028AC A1388/1136              R-7744/8550                    W     11/02               39,634         38,000       1.0430
  13.034AC A1391                   R-7768/7769                    B      3/02               71,406         75,000        .9521
  25.447AC A1388                   R-8528/7162                    B      8/02               39,371         30,000       1.3124
  281.37AC A630                    R-8903/8904/8905/8130/672      B      7/02              309,507        316,541        .9778
  361.52AC A672                    R5735                          B      8/02              344,194        234,988       1.4647

    6 SALES

CATEGORY D:  RURAL REAL

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             LEGAL                  APPRAISAL ROLL                                             CAD         TOTAL          IND
          DESCRIPTION               ACCOUNT NUMBER                                          APPR VAL     APPR VAL        RATIO
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  4AC A16 BOSTICK                  R-1561                                                    204,481      210,947        .9700
  1AC A16 BOSTICK                  R-1562                                                    178,788      171,618       1.0400
  2AC A18 BRISTER                  R-1598                                                     22,756       22,318       1.0200
  2AC A601 SPRRCO                  R-5448                                                     17,067       17,478        .9800
  1AC A1371 ADAMS                  R-7686                                                      4,539        9,392        .4800
  1AC A1391 SMITH                  R-7803                                                     42,846       42,465       1.0100

    6 APPRAISALS
                                                                                                    WEIGHTED MEAN RATIO:    1.1495



CATEGORY F:  COMMERCIAL REAL
INSUFFICIENT SALES OR APPRAISALS IN SAMPLE; STAFF ASSIGNED LOCAL VALUE.

CATEGORY L:  COMMERCIAL PERSONAL
INSUFFICIENT SALES OR APPRAISALS IN SAMPLE; STAFF ASSIGNED LOCAL VALUE.