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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      5
TIME: 17:01                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    230  Upshur
                                230-905  Harmony

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

TXG06 073381                     192,618               198,231            .9716
TXG06 082993                     582,186               578,561           1.0062
TXG06 096867                     277,915               305,490            .9097
TXG06 103249                     627,345               693,909            .9040
TXG06 140700                   1,298,953             1,321,263            .9831
TXG06 145073                     601,233               614,962            .9776
TXG06 161378                   1,001,931             1,011,645            .9903
TXG06 161500                     733,714               657,164           1.1164
TXG06 166432                     992,929             1,044,842            .9503
TXG06 176560                     247,569               206,580           1.1984
TXG06 177492                   1,029,113             1,072,251            .9597
TXG06 185882                     534,108               509,121           1.0490
TXG06 189091                   1,242,357             1,187,350           1.0463



                     Total Self-Reported Mineral Value:          51,473,569

                     Divided by ISD Mineral Ratio:                    .9958**

                     Estimated PTD Mineral Value:                51,690,670


          ** See Stratified Ratio Detail report for more data