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DATE: 01/23/2006                         COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                          PAGE: 001
TIME: 15:24:31                                        2005 INDEX CALCULATION REPORT                                     REPT: PTS227
                                                                132 / Kent                                               VRSN: W
____________________________________________________________________________________________________________________________________
                                                            PTD       <--------REPORTED VALUES--------->    INDEX        PTD
LAND CLASS          ISD # / NAME                       $/ACRE - CAD   NO. ACRES         VALUE     $/ACRE    FACTOR  $/ACRE - ISD
____________________________________________________________________________________________________________________________________

DRY CROPLAND                                                 71.90
                    132-902 / Jayton-Girard ISD                          66,072       6,339,740    95.95    1.0000        71.90
                                                                      --------- --------------- --------
                              CAD TOTALS:                                66,072       6,339,740    95.95

IMPROVED PASTURE                                             52.90
                    132-902 / Jayton-Girard ISD                           2,989         289,770    96.95    1.0000        52.90
                                                                      --------- --------------- --------
                              CAD TOTALS:                                 2,989         289,770    96.95

NATIVE PASTURE                                               54.20
                    132-902 / Jayton-Girard ISD                         430,098      12,456,650    28.96    1.0000        54.20
                                                                      --------- --------------- --------
                              CAD TOTALS:                               430,098      12,456,650    28.96

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 ****