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DATE:   1/22/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         PAGE:     26
TIME:     16:19                                      2003 PROPERTY VALUE STUDY                                          RPT: VAL7018
                                                   FIELD STUDIES CATEGORY WORKSHEET
                                                             184  Parker
                                                         184-911  Garner

CATEGORY A:  SINGLE-FAMILY RESIDENCES
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             LEGAL                  APPRAISAL ROLL            S       SALE          SALE            CAD          ADJ         IND
          DESCRIPTION               ACCOUNT NUMBER            C       DATE         PRICE         APPR VAL    SALE PRICE     RATIO
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  J W CHRISTIAN SURVEY             R038925                    O      10/02         91,000          84,160        91,000     .9200
  TR:   TRACT B  BLK:              R052204                    C       3/03         21,000          29,040        21,000    1.3829

    2 SALES

CATEGORY A:  SINGLE-FAMILY RESIDENCES
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             LEGAL                  APPRAISAL ROLL                             LOC       ADD          CAD        TOTAL       IND
          DESCRIPTION               ACCOUNT NUMBER                             MOD       OBS       APPR VAL    APPR VAL     RATIO
------------------------------------------------------------------------------------------------------------------------------------

  LOT 16 BLK 1 HOLIDAY HILLS EST   R010807                                     .85       .00         92,990     117,442     .7918
  J R BROWNING SURVEY              R037059                                     .85       .00        102,600     116,935     .8774
  JOHN CLARY SURVEY                R038343                                     .85       .00         57,800      68,652     .8419
  JOHN CLARY SURVEY                R038373                                    1.00       .00         30,230      30,424     .9900
  A J GORMAN SURVEY                R041930                                     .85       .00         59,960      58,006    1.0337
  M E P & P R R CO                 R048423                                     .85       .00        139,570     112,821    1.2371
  M E P & P R R CO SURVEY          R048929                                     .85       .00        179,110     131,224    1.3649
  G V RAWLS SURVEY                 R050944                                     .85       .00         81,070      87,103     .9307
  G V RAWLS SURVEY                 R050947                                     .85       .00         66,500      58,231    1.1420
  T & P R R CO                     R053477                                     .85       .00         35,370      35,675     .9914
  T & P R R CO SURVEY              R054672                                     .85       .00        227,550     230,052     .9891
  T & P R R CO SURVEY              R054682                                     .85       .00        122,160     121,954    1.0017
  T & P R R CO                     R058154                                     .85       .00         49,980      48,204    1.0368
  T & P R R CO SURVEY              R058187                                    1.00       .00         49,440      49,704     .9900
  T & P R R CO SURVEY              R058188                                     .85       .00         93,740      88,409    1.0603
  T & P R R CO SURVEY              R058189                                     .85       .00         80,610      73,003    1.1042
  T & P R R CO                     R058649                                     .85       .00         33,120      30,142    1.0988
  JACOB A WHITTEN SURVEY           R059676                                     .85       .00        114,950     117,088     .9817
  THOMAS W COPELAND SURVEY         R060751                                     .85       .00         89,480      87,940    1.0175
  JOHN WESLEY SURVEY               R064560                                     .85       .00         84,550      88,299     .9575
  H D DRUM SURVEY                  R066833                                     .85       .00         87,460      82,132    1.0649
  TRACT 25 NOAH, WHITE SURVEY      R068477                                    1.00       .00         34,570      41,979     .8200
  T & P R R CO SURVEY              R54870                                      .85       .00         58,690      56,399    1.0406

   23 APPRAISALS
                                                                                                    WEIGHTED MEAN RATIO:    1.0128



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

DATE: 1/22/2004 COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION PAGE: 27 TIME: 16:19 2003 PROPERTY VALUE STUDY RPT: VAL7018 FIELD STUDIES CATEGORY WORKSHEET 184 Parker 184-911 Garner CATEGORY D: RURAL REAL ------------------------------------------------------------------------------------------------------------------------------------ LEGAL APPRAISAL ROLL S SALE CAD ADJ IND DESCRIPTION ACCOUNT NUMBER C DATE APPR VAL SALE PRICE RATIO ------------------------------------------------------------------------------------------------------------------------------------ TR: TRACT 4 CAUSE #3143 BLK R041800 B 3/02 85,950 88,000 .9767 TR: BLK: SURV: W G MORE R047029, R070274 C 9/02 216,770 223,000 .9700 T C MOORE SURVEY R047273, R054868, R078087 O 6/02 204,060 275,000 .7400 TR: BLK: R054649, R054683 C 5/02 189,310 190,000 1.0000 T & P R R CO R054683, R054649 O 4/02 189,310 190,000 .9964 TR: BLK: R064555 B 11/02 113,250 104,500 1.0837 TR: BLK: R065026 C 6/02 135,820 148,000 .9177 TR: PT 16 & 17 BLK: SURV: NO R068468 B 9/02 50,540 29,000 1.7428 PT 20 J B DAVIS L, T & P R R C R078494, R081640 O 10/02 50,120 35,340 1.4200 TR: 15 J B DA BLK: LAND R079439 C 9/02 54,270 54,000 1.0050 10 SALES WEIGHTED MEAN RATIO: .9645 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.