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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      4
TIME: 17:20                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    249  Wise
                                249-904  Chico

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

PSU249 Y1030                     717,669               684,580           1.0483
TXG09 138075                     182,460               193,876            .9411
TXG09 139489                      66,460                48,741           1.3635
TXG09 147262                     279,480               299,900            .9319
TXG09 165845                      38,390                38,547            .9959
TXO09 012058                      50,070                49,541           1.0106
TXO09 014073                     146,480               125,671           1.1655
TXO09 017160                   1,063,300             1,581,374            .6723
TXO09 019685                     330,650               349,721            .9454
TXO09 023531                     167,480               278,596            .6011
TXO09 025643                     139,450               154,206            .9043
TXO09 027548                     336,550               321,841           1.0457
TXO09 029036                     121,040               122,799            .9856



                     Total Self-Reported Mineral Value:          31,326,220

                     Divided by ISD Mineral Ratio:                    .8981**

                     Estimated PTD Mineral Value:                34,880,548


          ** See Stratified Ratio Detail report for more data