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 1/22/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
17:02:13                                             2003 PROPERTY VALUE STUDY                                              LS0010P
                                                         INDEX CALCULATIONS
                                              APPRAISAL DISTRICT:  231  Upton

-----------------------------------------------------------------------------------------------------------------------------------
                                                 <--------- REPORTED VALUE ------------->          INDEX          PTD ADJUSTED
        SCHOOL DISTRICT                          ACRES          PRODUCTIVITY       $/ACRE          FACTOR         $/ACRE
-----------------------------------------------------------------------------------------------------------------------------------

IRRIGATED CROPLAND  -  PTD VALUE:         84.60

        231-901    McCamey                                0                   0           .00          .0000            .00
        231-902    Rankin                             9,107             147,370         16.18         1.0000          84.60
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                   9,107             147,370         16.18

DRY CROPLAND        -  PTD VALUE:         55.50

        231-901    McCamey                                0                   0           .00          .0000            .00
        231-902    Rankin                            15,851             420,980         26.56         1.0000          55.50
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  15,851             420,980         26.56

IMPROVED PASTURE    -  PTD VALUE:         48.10

        231-901    McCamey                                0                   0           .00          .0000            .00
        231-902    Rankin                             5,251              78,790         15.00         1.0000          48.10
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                   5,251              78,790         15.00

NATIVE PASTURE      -  PTD VALUE:          4.30

        231-901    McCamey                          250,682             775,350          3.09          .9968           4.29
        231-902    Rankin                           405,596           1,262,020          3.11         1.0032           4.31
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 656,278           2,037,370          3.10

SCHOOL DISTRICT ACREAGES AND PRODUCTIVITY VALUE TOTALS INCLUDE LAND RECLASSIFIED TO WILDLIFE AND TIMBER IN TRANSITION.
INDEX CALCULATIONS BASED ON ISD VALUES PER ACRE DIVIDED BY CAD AVERAGE VALUE PER ACRE.

                                                        ** End of Report **