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DATE: 01/27/2006                         COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                          PAGE: 001
TIME: 12:12:53                                        2005 INDEX CALCULATION REPORT                                     REPT: PTS227
                                                                060 / Delta                                              VRSN: W
____________________________________________________________________________________________________________________________________
                                                            PTD       <--------REPORTED VALUES--------->    INDEX        PTD
LAND CLASS          ISD # / NAME                       $/ACRE - CAD   NO. ACRES         VALUE     $/ACRE    FACTOR  $/ACRE - ISD
____________________________________________________________________________________________________________________________________

DRY CROPLAND                                                169.30
                    060-902 / Cooper ISD                                 32,290       5,436,693   168.37    1.0044       170.04
                    060-914 / Fannindel ISD                              13,523       2,243,507   165.90    0.9896       167.54
                                                                      --------- --------------- --------
                              CAD TOTALS:                                45,813       7,680,200   167.64

IMPROVED PASTURE                                             89.60
                    060-902 / Cooper ISD                                 42,655       4,349,095   101.96    1.0026        89.83
                    060-914 / Fannindel ISD                               7,166         717,536   100.13    0.9846        88.22
                                                                      --------- --------------- --------
                              CAD TOTALS:                                49,821       5,066,631   101.70

NATIVE PASTURE                                               74.30
                    060-902 / Cooper ISD                                 34,924       2,360,612    67.59    1.0051        74.68
                    060-914 / Fannindel ISD                               6,589         431,083    65.42    0.9728        72.28
                                                                      --------- --------------- --------
                              CAD TOTALS:                                41,513       2,791,695    67.25

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 ****