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DATE: 01/23/2006                         COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                          PAGE: 001
TIME: 15:25:03                                        2005 INDEX CALCULATION REPORT                                     REPT: PTS227
                                                                148 / Lipscomb                                           VRSN: W
____________________________________________________________________________________________________________________________________
                                                            PTD       <--------REPORTED VALUES--------->    INDEX        PTD
LAND CLASS          ISD # / NAME                       $/ACRE - CAD   NO. ACRES         VALUE     $/ACRE    FACTOR  $/ACRE - ISD
____________________________________________________________________________________________________________________________________

IRRIGATED CROPLAND                                          337.50
                    148-901 / Booker ISD                                  2,673         573,019   214.37    1.0930       368.89
                    148-902 / Follett ISD                                14,722       2,822,831   191.74    0.9776       329.94
                    148-903 / Higgins ISD                                 3,941         748,874   190.02    0.9688       326.97
                    148-905 / Darrouzett ISD                              3,590         743,968   207.23    1.0566       356.60
                                                                      --------- --------------- --------
                              CAD TOTALS:                                24,926       4,888,692   196.13

DRY CROPLAND                                                104.50
                    148-901 / Booker ISD                                 54,262       4,891,594    90.15    1.1080       115.79
                    148-902 / Follett ISD                                32,988       2,414,015    73.18    0.8995        94.00
                    148-903 / Higgins ISD                                 7,402         539,226    72.85    0.8954        93.57
                    148-905 / Darrouzett ISD                             22,646       1,698,778    75.01    0.9220        96.35
                                                                      --------- --------------- --------
                              CAD TOTALS:                               117,298       9,543,613    81.36

NATIVE PASTURE                                               33.40
                    148-901 / Booker ISD                                125,947       4,116,137    32.68    0.9808        32.76
                    148-902 / Follett ISD                               106,798       3,571,646    33.44    1.0036        33.52
                    148-903 / Higgins ISD                               130,866       4,421,106    33.78    1.0138        33.86
                    148-905 / Darrouzett ISD                             84,712       2,829,515    33.40    1.0024        33.48
                                                                      --------- --------------- --------
                              CAD TOTALS:                               448,323      14,938,404    33.32

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 ****