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DATE: 02/11/2005                         COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                          PAGE: 001
TIME: 13:40:38                                        2004 INDEX CALCULATION REPORT                                     REPT: PTS227
                                                                185 / Parmer                                             VRSN: P
____________________________________________________________________________________________________________________________________
                                                            PTD       <--------REPORTED VALUES--------->    INDEX        PTD
LAND CLASS          ISD # / NAME                       $/ACRE - CAD   NO. ACRES         VALUE     $/ACRE    FACTOR  $/ACRE - ISD
____________________________________________________________________________________________________________________________________

IRRIGATED CROPLAND                                          193.10
                    185-901 / Bovina ISD                                 31,053      11,455,678   368.91    0.9882       190.82
                    185-902 / Farwell ISD                                53,837      19,587,962   363.84    0.9746       188.20
                    185-903 / Friona ISD                                 56,176      21,387,148   380.72    1.0198       196.92
                    185-904 / Lazbuddie ISD                              58,054      21,905,195   377.32    1.0107       195.17
                                                                      --------- --------------- --------
                              CAD TOTALS:                               199,120      74,335,983   373.32

DRY CROPLAND                                                142.30
                    185-901 / Bovina ISD                                 77,647      10,993,378   141.58    1.0352       147.31
                    185-902 / Farwell ISD                                44,155       5,704,632   129.20    0.9447       134.43
                    185-903 / Friona ISD                                139,155      19,272,042   138.49    1.0126       144.09
                    185-904 / Lazbuddie ISD                              50,199       6,583,122   131.14    0.9589       136.45
                                                                      --------- --------------- --------
                              CAD TOTALS:                               311,156      42,553,174   136.76

NATIVE PASTURE                                               53.90
                    185-901 / Bovina ISD                                 26,502       1,238,685    46.74    1.0792        58.17
                    185-902 / Farwell ISD                                 6,107         240,939    39.45    0.9109        49.10
                    185-903 / Friona ISD                                 23,478       1,003,139    42.73    0.9866        53.18
                    185-904 / Lazbuddie ISD                              15,616         622,953    39.89    0.9210        49.64
                                                                      --------- --------------- --------
                              CAD TOTALS:                                71,703       3,105,716    43.31

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 ****