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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      1
TIME: 16:39                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    211  Sherman
                                211-901  Texhoma

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

TXG10 027588                     282,180               262,586           1.0746
TXG10 027690                     334,890               333,592           1.0038
TXG10 027767                     165,730               167,682            .9883
TXG10 027768                     179,940               185,730            .9688
TXG10 027800                      79,810                78,513           1.0165
TXG10 053299                     620,780               558,551           1.1114
TXG10 134408                     167,420               169,081            .9901
TXG10 138070                     377,900               374,439           1.0092
TXG10 139576                   2,393,450             2,144,511           1.1160
TXG10 146380                     973,590               965,815           1.0080
TXG10 175802                   1,077,390             1,057,368           1.0189
TXG10 181061                     515,120               518,325            .9938
TXG10 181079                     764,560               765,217            .9991
TXO10 006279                     544,790               542,310           1.0045



                     Total Self-Reported Mineral Value:          41,271,670

                     Divided by ISD Mineral Ratio:                   1.0436**

                     Estimated PTD Mineral Value:                39,547,403


          ** See Stratified Ratio Detail report for more data