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 1/22/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
16:36:14                                             2003 PROPERTY VALUE STUDY                                              LS0010P
                                                         INDEX CALCULATIONS
                                              APPRAISAL DISTRICT:  206  San Saba

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                                                 <--------- REPORTED VALUE ------------->          INDEX          PTD ADJUSTED
        SCHOOL DISTRICT                          ACRES          PRODUCTIVITY       $/ACRE          FACTOR         $/ACRE
-----------------------------------------------------------------------------------------------------------------------------------

IRRIGATED CROPLAND  -  PTD VALUE:        158.80

        206-901    San Saba                           1,483             409,300        275.99          .9998         158.77
        206-902    Richland Springs                     785             216,650        275.99          .9998         158.77
        206-903    Cherokee                             109              30,220        277.25         1.0043         159.48
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                   2,377             656,170        276.05

DRY CROPLAND        -  PTD VALUE:         98.50

        206-901    San Saba                          24,327           3,381,900        139.02         1.0005          98.55
        206-902    Richland Springs                  16,924           2,352,730        139.02         1.0005          98.55
        206-903    Cherokee                           1,463             200,310        136.92          .9854          97.06
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  42,714           5,934,940        138.95

IMPROVED PASTURE    -  PTD VALUE:        105.10

        206-901    San Saba                           9,204             699,550         76.00          .9999         105.09
        206-902    Richland Springs                  10,747             816,870         76.01         1.0000         105.10
        206-903    Cherokee                           2,680             203,680         76.00          .9999         105.09
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  22,631           1,720,100         76.01

NATIVE PASTURE      -  PTD VALUE:         71.10

        206-901    San Saba                         277,810          18,336,470         66.00         1.0000          71.10
        206-902    Richland Springs                 188,073          12,413,430         66.00         1.0000          71.10
        206-903    Cherokee                         148,780           9,820,160         66.00         1.0000          71.10
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 614,663          40,570,060         66.00

SCHOOL DISTRICT ACREAGES AND PRODUCTIVITY VALUE TOTALS INCLUDE LAND RECLASSIFIED TO WILDLIFE AND TIMBER IN TRANSITION.
INDEX CALCULATIONS BASED ON ISD VALUES PER ACRE DIVIDED BY CAD AVERAGE VALUE PER ACRE.

                                                        ** End of Report **