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DATE: 06/29/2006                         COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                     PAGE: 001
TIME: 13:50:22                                         2005 PROPERTY VALUE STUDY                                    REPT: PTS427
                                                         CAD SUMMARY WORKSHEET                                      VRSN: W
                                                             059 Deaf Smith

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                   NUMBER OF    2005 CAD REPT    MED LEV   COEFFICIENT     % RATIOS W/IN        % RATIOS W/IN     PRICE-RELATED
  CATEGORY         RATIOS **   APPRAISED VALUE   OF APPR  OF DISPERSION  (+/-)10% OF MEDIAN  (+/-)25% OF MEDIAN   DIFFERENTIAL
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A.   SINGLE-FAMILY       137       229,289,980       .97        7.57            77.37              94.16               1.00
     RESIDENCES
B.   MULTI-FAMILY          0         9,720,771         *           *                *                  *                  *
     RESIDENCES
C.   VACANT LOTS           0         3,333,940         *           *                *                  *                  *
D.   RURAL REAL           34       380,100,132       .99       15.92            47.05              85.29               1.02
F1.  COMMERCIAL REAL      27        72,654,549       .97       12.60            62.96              85.18               1.07
F2.  INDUSTRIAL REAL       0        80,214,759         *           *                *                  *                  *
G.   OIL, GAS,             0             2,000         *           *                *                  *                  *
     MINERALS
J.   UTILITIES             4        53,180,941      1.09       13.76            66.66              83.33                .93
L1.  COMMERCIAL           25        69,908,585       .98        1.91           100.00             100.00                .99
     PERSONAL
L2.  INDUSTRIAL            0        51,900,174         *           *                *                  *                  *
     PERSONAL
M.   OTHER PERSONAL        0         1,396,140         *           *                *                  *                  *
O.   RESIDENTIAL           0                 0         *           *                *                  *                  *
     INVENTORY
S.   SPECIAL               0         3,153,265         *           *                *                  *                  *
     INVENTORY
     OVERALL              227       954,855,236       .98        8.99            73.56              91.18               1.00


 * NOT CALCULATED - NEED A MINIMUM OF 5 RATIOS FROM EITHER (A) CATEGORIES REPRESENTING AT LEAST 25% OF TOTAL
                    CAD CATEGORY VALUE OR (B) 5 ISDS OR HALF THE ISDS IN THE CAD, WHICHEVER IS LESS

** STATISTICAL MEASURES MAY NOT BE RELIABLE WHEN THE SAMPLE IS SMALL