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DATE:   1/22/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         PAGE:      1
TIME:     17:00                                       2003 PROPERTY VALUE STUDY                                         RPT: VAL7065
                                                        CAD SUMMARY WORKSHEET
                                                           230  Upshur

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                     NUMBER OF        2003 CAD REPT   MED LEV   COEFFICIENT     % RATIOS W/IN        % RATIOS W/IN     PRICE-RELATED
    CATEGORY         RATIOS **       APPRAISED VALUE  OF APPR  OF DISPERSION  (+/-)10% OF MEDIAN   (+/-)25% OF MEDIAN   DIFFERENTIAL
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A.  SINGLE-FAMILY       447             $565,871,174     .93       15.13             53.47                87.92             1.04
    RESIDENCES

B.  MULTI-FAMILY          0              $11,981,678     *           *                 *                    *                *
    RESIDENCES

C.  VACANT LOTS           0              $14,753,058     *           *                 *                    *                *

D.  RURAL REAL          194             $710,998,137     .92       23.39             44.33                71.13             1.13

F1. COMMERCIAL REAL      83              $74,490,683     .94       15.39             45.78                79.52             1.01

F2. INDUSTRIAL REAL       0              $16,049,474     *           *                 *                    *                *

G.  OIL, GAS,           115             $398,727,699    1.00        7.93             80.00                92.17             1.01
    MINERALS

J.  UTILITIES            10              $70,810,303     *           *                 *                    *                *

L1. COMMERCIAL           24              $46,807,801     *           *                 *                    *                *
    PERSONAL

L2. INDUSTRIAL            0              $24,830,857     *           *                 *                    *                *
    PERSONAL

M.  OTHER PERSONAL        0              $24,465,819     *           *                 *                    *                *

O.  RESIDENTIAL           0                       $0     *           *                 *                    *                *
    INVENTORY

S.  SPECIAL               0               $3,008,492     *           *                 *                    *                *
    INVENTORY

    TOTALS:             873           $1,962,795,175     .95       16.02             55.67                83.96             1.00


*   NOT CALCULATED - NEED A MINIMUM OF 5 RATIOS FROM EITHER (A) CATEGORIES REPRESENTING AT LEAST 25% OF TOTAL
                     CAD CATEGORY VALUE OR (B) 5 ISDS OR HALF THE ISDS IN THE CAD, WHICHEVER IS LESS

**  STATISTICAL MEASURES MAY NOT BE RELIABLE WHEN THE SAMPLE IS SMALL