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DATE: 06/23/2005                         COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                     PAGE: 001
TIME: 07:16:08                                         2004 PROPERTY VALUE STUDY                                    REPT: PTS427
                                                         CAD SUMMARY WORKSHEET                                      VRSN: W
                                                             059 Deaf Smith

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                   NUMBER OF    2004 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       149       221,413,780      1.00        5.01            86.57              99.32               1.00
     RESIDENCES
B.   MULTI-FAMILY          0         8,911,482         *           *                *                  *                  *
     RESIDENCES
C.   VACANT LOTS           0         3,570,130         *           *                *                  *                  *
D.   RURAL REAL           32       378,142,642      1.03       12.56            50.00              90.62                .98
F1.  COMMERCIAL REAL      30        61,891,506      1.00        7.27            80.00              93.33               1.02
F2.  INDUSTRIAL REAL       0        75,377,164         *           *                *                  *                  *
G.   OIL, GAS,             0             2,000         *           *                *                  *                  *
     MINERALS
J.   UTILITIES             4        52,088,496         *           *                *                  *                  *
L1.  COMMERCIAL           31        65,857,726         *           *                *                  *                  *
     PERSONAL
L2.  INDUSTRIAL            0        42,887,127         *           *                *                  *                  *
     PERSONAL
M.   OTHER PERSONAL        0         1,399,000         *           *                *                  *                  *
O.   RESIDENTIAL           0                 0         *           *                *                  *                  *
     INVENTORY
S.   SPECIAL               0         3,139,140         *           *                *                  *                  *
     INVENTORY
     OVERALL              246       914,680,193      1.00        6.21            81.70              96.34               1.00


 * 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