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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      3
TIME: 16:07                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    174  Nacogdoches
                                174-903  Garrison

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   PTD Lease Number        Appraised               Market
    or Mineral Type          Value                 Value              Ratio
--------------------------------------------------------------------------------
Oil & Gas Sample Leases:

PSU174 3600                      262,340               235,422           1.1143
PSU174 5400                      140,630               138,634           1.0143
TXG06 171529                     434,520               443,358            .9800
TXG06 177347                     123,330               131,648            .9368
TXG06 179127                     845,420               800,758           1.0557
TXG06 183628                   1,228,670             1,338,078            .9182
TXG06 185768                   1,051,980             1,072,627            .9807
TXG06 186665                     962,360               957,113           1.0054
TXG06 186749                   1,577,480             1,468,020           1.0745
TXG06 187977                   1,916,470             2,124,228            .9021
TXG06 189898                     631,270               657,135            .9606
TXG06 190988                   1,221,310             1,187,861           1.0281
TXG06 191953                   1,062,780             1,114,915            .9532
TXG06 192075                     708,110               722,241            .9804
TXG06 192847                     814,060               783,880           1.0385



                     Total Self-Reported Mineral Value:          30,913,180

                     Divided by ISD Mineral Ratio:                    .9852**

                     Estimated PTD Mineral Value:                31,377,568


          ** See Stratified Ratio Detail report for more data