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DATE: 01/23/2006                         COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                          PAGE: 001
TIME: 15:27:26                                        2005 INDEX CALCULATION REPORT                                     REPT: PTS227
                                                                219 / Swisher                                            VRSN: W
____________________________________________________________________________________________________________________________________
                                                            PTD       <--------REPORTED VALUES--------->    INDEX        PTD
LAND CLASS          ISD # / NAME                       $/ACRE - CAD   NO. ACRES         VALUE     $/ACRE    FACTOR  $/ACRE - ISD
____________________________________________________________________________________________________________________________________

IRRIGATED CROPLAND                                          195.50
                    219-901 / Happy ISD                                   2,824         703,420   249.09    1.0685       208.89
                    219-903 / Tulia ISD                                  21,034       5,188,009   246.65    1.0580       206.84
                    219-905 / Kress ISD                                  48,566      10,992,559   226.34    0.9709       189.81
                                                                      --------- --------------- --------
                              CAD TOTALS:                                72,424      16,883,988   233.13

DRY CROPLAND                                                 69.50
                    219-901 / Happy ISD                                 180,979      15,361,918    84.88    1.0124        70.36
                    219-903 / Tulia ISD                                 181,079      15,293,504    84.46    1.0074        70.01
                    219-905 / Kress ISD                                 109,627       8,889,905    81.09    0.9672        67.22
                                                                      --------- --------------- --------
                              CAD TOTALS:                               471,685      39,545,327    83.84

NATIVE PASTURE                                               48.80
                    219-901 / Happy ISD                                  63,823       2,941,206    46.08    1.0581        51.64
                    219-903 / Tulia ISD                                  73,646       3,111,219    42.25    0.9701        47.34
                    219-905 / Kress ISD                                  19,903         801,864    40.29    0.9251        45.14
                                                                      --------- --------------- --------
                              CAD TOTALS:                               157,372       6,854,289    43.55

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 ****