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DATE: 02/11/2005                         COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                          PAGE: 001
TIME: 13:39:24                                        2004 INDEX CALCULATION REPORT                                     REPT: PTS227
                                                                148 / Lipscomb                                           VRSN: P
____________________________________________________________________________________________________________________________________
                                                            PTD       <--------REPORTED VALUES--------->    INDEX        PTD
LAND CLASS          ISD # / NAME                       $/ACRE - CAD   NO. ACRES         VALUE     $/ACRE    FACTOR  $/ACRE - ISD
____________________________________________________________________________________________________________________________________

IRRIGATED CROPLAND                                          319.90
                    148-901 / Booker ISD                                  2,905         603,800   207.85    1.1412       365.07
                    148-902 / Follett ISD                                14,808       2,621,247   177.02    0.9719       310.91
                    148-903 / Higgins ISD                                 3,941         692,334   175.67    0.9645       308.54
                    148-905 / Darrouzett ISD                              3,218         612,909   190.46    1.0457       334.52
                                                                      --------- --------------- --------
                              CAD TOTALS:                                24,872       4,530,290   182.14

DRY CROPLAND                                                112.90
                    148-901 / Booker ISD                                 56,983       5,116,653    89.79    1.1143       125.80
                    148-902 / Follett ISD                                34,176       2,464,114    72.10    0.8948       101.02
                    148-903 / Higgins ISD                                 7,991         571,036    71.46    0.8868       100.12
                    148-905 / Darrouzett ISD                             24,867       1,842,082    74.08    0.9193       103.79
                                                                      --------- --------------- --------
                              CAD TOTALS:                               124,017       9,993,885    80.58

NATIVE PASTURE                                               32.30
                    148-901 / Booker ISD                                130,125       4,243,897    32.61    0.9793        31.63
                    148-902 / Follett ISD                               114,670       3,833,625    33.43    1.0039        32.43
                    148-903 / Higgins ISD                               133,501       4,509,007    33.78    1.0144        32.77
                    148-905 / Darrouzett ISD                             91,631       3,061,117    33.41    1.0033        32.41
                                                                      --------- --------------- --------
                              CAD TOTALS:                               469,927      15,647,646    33.30

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 ****