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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      2
TIME: 17:20                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    249  Wise
                                249-902  Boyd

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

TXG09 028710                     156,400               161,076            .9709
TXG09 137165                     426,330               437,234            .9750
TXG09 141787                     414,310               408,574           1.0140
TXG09 153329                     321,620               294,470           1.0921
TXG09 153443                     474,360               342,169           1.3863
TXG09 154460                     818,548               759,854           1.0772
TXG09 161108                     656,230               630,941           1.0400
TXG09 182360                     807,120               821,341            .9826
TXG09 189246                     134,492               139,082            .9669
TXG09 190189                     779,490               793,944            .9817
TXG09 191218                     998,440             1,026,358            .9727
TXG09 193184                     758,850               669,081           1.1341



                     Total Self-Reported Mineral Value:         102,778,340

                     Divided by ISD Mineral Ratio:                   1.0401**

                     Estimated PTD Mineral Value:                98,815,825


          ** See Stratified Ratio Detail report for more data