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DATE:   1/22/2004                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                         PAGE:      1
TIME:     17:01                                       2003 PROPERTY VALUE STUDY                                         RPT: VAL7065
                                                        CAD SUMMARY WORKSHEET
                                                           231  Upton

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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        65              $24,260,695    1.00       10.74             61.54                92.31             1.01
    RESIDENCES

B.  MULTI-FAMILY          0                  $11,780     *           *                 *                    *                *
    RESIDENCES

C.  VACANT LOTS           0               $1,086,910     *           *                 *                    *                *

D.  RURAL REAL            0              $68,216,975     *           *                 *                    *                *

F1. COMMERCIAL REAL       0               $5,901,482     *           *                 *                    *                *

F2. INDUSTRIAL REAL       0               $1,036,960     *           *                 *                    *                *

G.  OIL, GAS,            55             $679,988,810     .99        9.00             76.36                90.91             1.11
    MINERALS

J.  UTILITIES            16              $69,111,920     .96       10.22             81.25                93.75              .98

L1. COMMERCIAL            0               $4,531,093     *           *                 *                    *                *
    PERSONAL

L2. INDUSTRIAL            0             $254,832,152     *           *                 *                    *                *
    PERSONAL

M.  OTHER PERSONAL        0                 $706,864     *           *                 *                    *                *

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

S.  SPECIAL               0                   $1,210     *           *                 *                    *                *
    INVENTORY

    TOTALS:             136           $1,109,686,851     .99       10.06             68.38                91.91             1.08


*   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