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DATE: 01/23/2006                         COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                          PAGE: 001
TIME: 15:22:01                                        2005 INDEX CALCULATION REPORT                                     REPT: PTS227
                                                                059 / Deaf Smith                                         VRSN: W
____________________________________________________________________________________________________________________________________
                                                            PTD       <--------REPORTED VALUES--------->    INDEX        PTD
LAND CLASS          ISD # / NAME                       $/ACRE - CAD   NO. ACRES         VALUE     $/ACRE    FACTOR  $/ACRE - ISD
____________________________________________________________________________________________________________________________________

IRRIGATED CROPLAND                                           26.80
                    059-901 / Hereford ISD                               59,197       8,882,980   150.06    1.0015        26.84
                    059-902 / Walcott ISD                                 3,932         576,000   146.49    0.9776        26.20
                                                                      --------- --------------- --------
                              CAD TOTALS:                                63,129       9,458,980   149.84

DRY CROPLAND                                                 51.20
                    059-901 / Hereford ISD                              258,645      18,385,144    71.08    0.9951        50.95
                    059-902 / Walcott ISD                               166,327      11,971,850    71.98    1.0077        51.59
                                                                      --------- --------------- --------
                              CAD TOTALS:                               424,972      30,356,994    71.43

NATIVE PASTURE                                               37.10
                    059-901 / Hereford ISD                              113,482       3,900,910    34.37    0.9865        36.60
                    059-902 / Walcott ISD                               130,102       4,585,380    35.24    1.0115        37.53
                                                                      --------- --------------- --------
                              CAD TOTALS:                               243,584       8,486,290    34.84

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 ****