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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      7
TIME: 16:41                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    212  Smith
                                212-910  Winona

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

TXG06 016540                     123,310               141,560            .8710
TXG06 062955                     674,460               679,265            .9929
TXO06 001569                     123,420               125,483            .9835
TXO06 004884                   5,384,751             5,535,802            .9727
TXO06 005611                     432,110               434,772            .9938
TXO06 005905                     305,360               304,905           1.0014
TXO06 010916                     131,160               132,822            .9874
TXO06 011483                     247,000               244,381           1.0107
TXO06 012766                   1,880,300             1,847,419           1.0177
TXO06 012790                   2,014,470             2,613,573            .7707
TXO06 013997                     116,840               109,475           1.0672
TXO06 014053                     229,780               286,603            .8017
TXO06 014190                   1,703,870             1,697,913           1.0035



                     Total Self-Reported Mineral Value:          13,788,480

                     Divided by ISD Mineral Ratio:                    .9438**

                     Estimated PTD Mineral Value:                14,609,536


          ** See Stratified Ratio Detail report for more data