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DATE: 02/11/2005                         COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                          PAGE: 001
TIME: 13:41:14                                        2004 INDEX CALCULATION REPORT                                     REPT: PTS227
                                                                202 / Sabine                                             VRSN: P
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                                                            PTD       <--------REPORTED VALUES--------->    INDEX        PTD
LAND CLASS          ISD # / NAME                       $/ACRE - CAD   NO. ACRES         VALUE     $/ACRE    FACTOR  $/ACRE - ISD
____________________________________________________________________________________________________________________________________

NATIVE PASTURE                                               86.70
                    202-903 / Hemphill ISD                               14,701       1,617,470   110.02    0.9999        86.69
                    202-905 / West Sabine ISD                             5,345         588,180   110.04    1.0001        86.71
                                                                      --------- --------------- --------
                              CAD TOTALS:                                20,046       2,205,650   110.03

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 ****