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DATE: 02/11/2005                         COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                          PAGE: 001
TIME: 13:42:52                                        2004 INDEX CALCULATION REPORT                                     REPT: PTS227
                                                                251 / Yoakum                                             VRSN: P
____________________________________________________________________________________________________________________________________
                                                            PTD       <--------REPORTED VALUES--------->    INDEX        PTD
LAND CLASS          ISD # / NAME                       $/ACRE - CAD   NO. ACRES         VALUE     $/ACRE    FACTOR  $/ACRE - ISD
____________________________________________________________________________________________________________________________________

IRRIGATED CROPLAND                                          202.20
                    251-901 / Denver City ISD                            26,586       5,952,869   223.91    1.0191       206.06
                    251-902 / Plains ISD                                 81,498      17,795,713   218.36    0.9938       200.95
                                                                      --------- --------------- --------
                              CAD TOTALS:                               108,084      23,748,582   219.72

DRY CROPLAND                                                 35.30
                    251-901 / Denver City ISD                            34,295       2,858,760    83.36    1.0580        37.35
                    251-902 / Plains ISD                                124,396       9,644,308    77.53    0.9840        34.74
                                                                      --------- --------------- --------
                              CAD TOTALS:                               158,691      12,503,068    78.79

IMPROVED PASTURE                                             86.90
                    251-901 / Denver City ISD                             1,173          37,678    32.12    0.9422        81.88
                    251-902 / Plains ISD                                  7,833         269,376    34.39    1.0088        87.66
                                                                      --------- --------------- --------
                              CAD TOTALS:                                 9,006         307,054    34.09

NATIVE PASTURE                                               31.10
                    251-901 / Denver City ISD                            17,607         304,867    17.32    1.1478        35.70
                    251-902 / Plains ISD                                135,285       2,002,943    14.81    0.9814        30.52
                                                                      --------- --------------- --------
                              CAD TOTALS:                               152,892       2,307,810    15.09

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 ****