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DATE: 06/23/2005                         COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                          PAGE: 001
TIME: 08:23:24                                        2004 INDEX CALCULATION REPORT                                     REPT: PTS227
                                                                114 / Howard                                             VRSN: W
____________________________________________________________________________________________________________________________________
                                                            PTD       <--------REPORTED VALUES--------->    INDEX        PTD
LAND CLASS          ISD # / NAME                       $/ACRE - CAD   NO. ACRES         VALUE     $/ACRE    FACTOR  $/ACRE - ISD
____________________________________________________________________________________________________________________________________

IRRIGATED CROPLAND                                          309.80
                    114-901 / Big Spring ISD                              1,176         187,081   159.08    0.9695       300.35
                    114-902 / Coahoma ISD                                   193          30,990   160.57    0.9785       303.14
                    114-904 / Forsan ISD                                    462          82,373   178.30    1.0866       336.63
                                                                      --------- --------------- --------
                              CAD TOTALS:                                 1,831         300,444   164.09

DRY CROPLAND                                                 29.30
                    114-901 / Big Spring ISD                             70,488       5,635,178    79.95    1.0133        29.69
                    114-902 / Coahoma ISD                                46,982       3,591,005    76.43    0.9687        28.38
                    114-904 / Forsan ISD                                 19,245       1,561,305    81.13    1.0283        30.13
                                                                      --------- --------------- --------
                              CAD TOTALS:                               136,715      10,787,488    78.90

NATIVE PASTURE                                               27.30
                    114-901 / Big Spring ISD                             53,152       1,161,075    21.84    1.0341        28.23
                    114-902 / Coahoma ISD                               128,530       2,648,072    20.60    0.9754        26.63
                    114-904 / Forsan ISD                                103,166       2,206,075    21.38    1.0123        27.64
                                                                      --------- --------------- --------
                              CAD TOTALS:                               284,848       6,015,222    21.12

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 ****