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Date:   1/22/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         Page:      1
Time:     16:35                                      2003 Property Value Study                                          Rpt: VAL7000
                                                     Confidence Interval Detail
                                                        205-902-205 Gregory-Portland

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                                                              (1)                         (2)
  (1)                  (1)                        (1)       Stratum         (1)         Sample
Stratum              Category                 Local Value    Ratio      State Value      Size
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  1      A  - Single-family Residences        108,395,586     .9768     110,970,092       41
  2      A  - Single-family Residences        108,395,586     .9878     109,734,345       58
  3      A  - Single-family Residences        108,395,586     .9808     110,517,522       62
  4      A  - Single-family Residences        108,441,227     .9920     109,315,753       54
  5      B  - Multi-family Residences          39,499,108    1.0003      39,487,262       10
  6      D  - Rural Real                       24,204,056    1.1147      21,713,516       24
  7      F  - Commercial Real                  11,739,332     .9374      12,523,290        9
  8      F  - Commercial Real                  11,802,840     .9069      13,014,489        6
  9      F  - Commercial Real                  13,126,752     .9553      13,740,974        6

Random Totals:                                534,000,073               541,017,243      270
 Cat J Exception Values:                                0                         0
 Cat D1 Exception Values:                      15,280,260                14,215,889
 Other Exception Values:                       10,317,361                10,428,335
Exception Totals(3):                           25,597,621                24,644,224
Test Values(4):                               559,597,694               565,661,467

Margin of Error Percent:                                    5.0000000
Margin of Error Value:                                     28,283,073
Confidence Interval Values:
  State Lower Limit:                                      537,378,394  (State Test Value Minus Margin of Error Value)
  Local Test Value:                                       559,597,694  (Within Confidence Interval Limits)
  State Upper Limit:                                      593,944,540  (State Test Value Plus Margin of Error Value)
Value Assigned (5):                                       806,463,465  (See ISD Summary Worksheet)


Sources:

(1) See Stratified Ratio Detail Report VAL7214.
(2) Number of parcels sampled by staff.
(3) Exception value includes, if tested, D1, the J sample, and any parcels in A,B,C,D,F1,G or L1 marked as exception properties.
(4) Unstudied categories and sub-categories were not included in the test values.
(5) Includes local value of unstudied property categories and sub-categories.