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DATE: 02/11/2005                         COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                          PAGE: 001
TIME: 13:37:07                                        2004 INDEX CALCULATION REPORT                                     REPT: PTS227
                                                                082 / Frio                                               VRSN: P
____________________________________________________________________________________________________________________________________
                                                            PTD       <--------REPORTED VALUES--------->    INDEX        PTD
LAND CLASS          ISD # / NAME                       $/ACRE - CAD   NO. ACRES         VALUE     $/ACRE    FACTOR  $/ACRE - ISD
____________________________________________________________________________________________________________________________________

IRRIGATED CROPLAND                                          332.80
                    082-902 / Dilley ISD                                  9,422       3,216,700   341.40    0.9963       331.57
                    082-903 / Pearsall ISD                               27,095       9,296,120   343.09    1.0013       333.23
                                                                      --------- --------------- --------
                              CAD TOTALS:                                36,517      12,512,820   342.66

DRY CROPLAND                                                113.00
                    082-902 / Dilley ISD                                 36,575       4,126,530   112.82    0.9973       112.69
                    082-903 / Pearsall ISD                               38,167       4,328,870   113.42    1.0026       113.29
                                                                      --------- --------------- --------
                              CAD TOTALS:                                74,742       8,455,400   113.13

IMPROVED PASTURE                                             75.60
                    082-902 / Dilley ISD                                 39,955       3,101,000    77.61    0.9939        75.14
                    082-903 / Pearsall ISD                               71,037       5,566,810    78.36    1.0035        75.86
                                                                      --------- --------------- --------
                              CAD TOTALS:                               110,992       8,667,810    78.09

NATIVE PASTURE                                               71.20
                    082-902 / Dilley ISD                                128,195       9,546,370    74.47    1.0008        71.26
                    082-903 / Pearsall ISD                              323,238      24,046,470    74.39    0.9997        71.18
                                                                      --------- --------------- --------
                              CAD TOTALS:                               451,433      33,592,840    74.41

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 ****