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DATE: 02/10/2005                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                          PAGE:    001
TIME: 13:48:51                                   2004 STRATIFIED RATIO DETAIL                                           REPT: PTS249
                                                          230/Upshur                                                    VRSN:      P
                                                     230-901/Big Sandy ISD

____________________________________________________________________________________________________________________________________
CATEGORY A  - TOTALS
STRATUM  COMP     SAMPLE     STRATUM         SAMPLE          SAMPLE          STRATUM      STRATUM           STRATUM     CATEGORY
_______  ____     ______     _______         ______          ______          _______      _______           _______     ________
         CODE    PARCELS     PARCELS    LOCAL VALUE       PTD VALUE      LOCAL VALUE        RATIO         PTD VALUE        RATIO
         ____    _______     _______    ___________       _________      ___________        _____         _________        _____

   1        U          0        219               0               0        1,851,700                      1,851,700
   2        R         15        300         395,337         423,415        8,898,380       0.9337         9,530,235
   3        R         16        168         789,901         848,989        8,915,056       0.9304         9,581,960
   4        R         18        116       1,296,589       1,386,045        8,904,613       0.9355         9,518,560
   5        R         17         72       2,104,377       2,353,872        8,819,903       0.8940         9,865,663

TOTAL                 66        875       4,586,204       5,012,321       37,389,652                     40,348,118       0.9267

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CATEGORY D3 - TOTALS
STRATUM  COMP     SAMPLE     STRATUM         SAMPLE          SAMPLE          STRATUM      STRATUM           STRATUM     CATEGORY
_______  ____     ______     _______         ______          ______          _______      _______           _______     ________
         CODE    PARCELS     PARCELS    LOCAL VALUE       PTD VALUE      LOCAL VALUE        RATIO         PTD VALUE        RATIO
         ____    _______     _______    ___________       _________      ___________        _____         _________        _____

   0        R         20      2,344       1,774,741       1,887,273       37,179,984       0.9404        39,536,350

TOTAL                 20      2,344       1,774,741       1,887,273       37,179,984                     39,536,350       0.9404

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CATEGORY F1 - TOTALS
STRATUM  COMP     SAMPLE     STRATUM         SAMPLE          SAMPLE          STRATUM      STRATUM           STRATUM     CATEGORY
_______  ____     ______     _______         ______          ______          _______      _______           _______     ________
         CODE    PARCELS     PARCELS    LOCAL VALUE       PTD VALUE      LOCAL VALUE        RATIO         PTD VALUE        RATIO
         ____    _______     _______    ___________       _________      ___________        _____         _________        _____

   1        U          0         63               0               0          477,514                        477,514
   2        R          6         40         232,321         287,870        1,756,346       0.8070         2,176,389
   3        R          5         18         447,325         551,657        1,759,418       0.8109         2,169,710
   4        R          5          8       1,051,367       1,238,335        1,908,283       0.8490         2,247,683
   5        C          3          3       1,541,795       1,590,488        1,541,795       0.9694         1,590,488
   6        C          1          1       2,820,189       3,637,102        2,820,189       0.7754         3,637,102

TOTAL                 20        133       6,092,997       7,305,452       10,263,545                     12,298,886       0.8345

DATE: 02/10/2005                        COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                          PAGE:    002
TIME: 13:48:51                                   2004 STRATIFIED RATIO DETAIL                                           REPT: PTS249
                                                          230/Upshur                                                    VRSN:      P
                                                     230-901/Big Sandy ISD

____________________________________________________________________________________________________________________________________
CATEGORY G  - TOTALS
CATG STRATUM  COMP  SAMPLE    STRATUM        SAMPLE          SAMPLE          STRATUM      STRATUM           STRATUM     CATEGORY
____ _______  ____  ______    _______        ______          ______          _______      _______           _______     ________
              CODE  PARCELS   PARCELS   LOCAL VALUE       PTD VALUE      LOCAL VALUE        RATIO         PTD VALUE        RATIO
              ____  _______   _______   ___________       _________      ___________        _____         _________        _____

 G1     0      C          8         8     2,398,714       2,333,707        2,398,714       1.0279         2,333,707
 G1            E          1         1     6,007,625       5,992,593        6,007,625       1.0025         5,992,593

TOTAL                     9         9     8,406,339       8,326,300        8,406,339                      8,326,300       1.0096

____________________________________________________________________________________________________________________________________
CATEGORY L1 - TOTALS
STRATUM  COMP     SAMPLE     STRATUM         SAMPLE          SAMPLE          STRATUM      STRATUM           STRATUM     CATEGORY
_______  ____     ______     _______         ______          ______          _______      _______           _______     ________
         CODE    PARCELS     PARCELS    LOCAL VALUE       PTD VALUE      LOCAL VALUE        RATIO         PTD VALUE        RATIO
         ____    _______     _______    ___________       _________      ___________        _____         _________        _____

   1        U          0         99               0               0          428,327                        428,327
   2        R         11         68         341,448         350,709        2,127,929       0.9736         2,185,630
   3        R          9         12       1,450,839       1,611,794        2,233,337       0.9001         2,481,210
   4        R          4          5       2,186,893       2,229,742        2,788,546       0.9808         2,843,134
   5        C          1          1         950,929         956,532          950,929       0.9941           956,532

TOTAL                 25        185       4,930,109       5,148,777        8,529,068                      8,894,833       0.9589

                                                     **** END OF REPORT ****