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DATE: 06/23/2005                         COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                          PAGE: 001
TIME: 08:21:28                                        2004 INDEX CALCULATION REPORT                                     REPT: PTS227
                                                                060 / Delta                                              VRSN: W
____________________________________________________________________________________________________________________________________
                                                            PTD       <--------REPORTED VALUES--------->    INDEX        PTD
LAND CLASS          ISD # / NAME                       $/ACRE - CAD   NO. ACRES         VALUE     $/ACRE    FACTOR  $/ACRE - ISD
____________________________________________________________________________________________________________________________________

DRY CROPLAND                                                161.60
                    060-902 / Cooper ISD                                 32,209       5,082,186   157.79    0.9999       161.58
                    060-914 / Fannindel ISD                              13,803       2,178,651   157.84    1.0003       161.65
                                                                      --------- --------------- --------
                              CAD TOTALS:                                46,012       7,260,837   157.80

IMPROVED PASTURE                                             83.50
                    060-902 / Cooper ISD                                 44,271       3,816,277    86.20    0.9971        83.26
                    060-914 / Fannindel ISD                               6,977         613,923    87.99    1.0178        84.99
                                                                      --------- --------------- --------
                              CAD TOTALS:                                51,248       4,430,200    86.45

NATIVE PASTURE                                               64.80
                    060-902 / Cooper ISD                                 33,635       2,328,188    69.22    1.0052        65.14
                    060-914 / Fannindel ISD                               6,567         440,184    67.03    0.9734        63.08
                                                                      --------- --------------- --------
                              CAD TOTALS:                                40,202       2,768,372    68.86

SCHOOL DISTRICT ACREAGES AND PRODUCTIVITY VALUE TOTALS INCLUDE LAND RECLASSIFIED TO WILDLIFE MANAGEMENT AND TRANSITION TO TIMBER.
INDEX CALCULATIONS ARE BASED ON REPORTED ISD VALUE PER ACRE DIVIDED BY CAD AVERAGE VALUE PER ACRE.
                                                        **** END OF REPORT ****