EXHIBIT A


                                           LESSORS' EXEMPTION  CLAIM
                                                    (SAMPLE)




                                       DON  J.  HUTCHINSON.  ASSESSOR

                                 MARSHALL S. ZAIDEL, CHIEF  DEPUTY  ASSESSOR
                                              COUNTY OF ALAMEDA
                                     1221 OAK ST., OAKLAND, CALIF.  94612
                                       1978  LESSORS'  EXEMPTION  CLAIM

                         PROPERTY USED FOR FREE PUBLIC LIBRARIES AND FREE PUBLIC MUSEUMS
                                AND FOR PROPERTY USED EXCLUSIVELY FOR PUBLIC SCHOOLS,
                                COMMUNITY COLLEGES, STATE COLLEGES, STATE UNIVERSITIES,
                                       CHURCHES, AND NONPROFIT COLLEGES.
                                   SUBSECTIONS (d), (e) and (f) OF SECTION 3
                                          OF THE CALIFORNIA  CONSTITUTION

To receive the full exemption, this claim must be filed with the Assessor by March 15, 1977,
except that the church exemption claim must be filed by March 31, 1977

___________________________________________________________________________________________________states
                                           NAME OF PERSON MAKING CLAIM
I. That as______________________________________________________________________________________________________________________
                                           TITLE, SUCH AS PRESIDENT, ETC

2. Of the_______________________________________________________________________________________________________________________
                                           CORPORATE NAME IF INCORPORATED

3. That claim for exemption is made on behalf of said organization for the 1977-1978 fiscal year for the properly listed below:

PROPERTY DESCRIPTION                             STATE PRIMARY AND INCIDENTAL USE
OF PROPERTY DESCRIBED
Land:                                                     Use:                

Area:

Buildings and improvements:                               Use:



Personal Properly:                                        Use:

          Data Recorder/Card  Controller                                            Educational Use


4.  That the name and address of the qualifying institution(s) is*  Davis campus of the University of California

________________________________________________________________________________________________________________________

5.  That the least confers upon the lessee the exclusive right  to  possession  and  use  of the property except that for free public libraries and free
    public museums the statute does not require "exclusive" USC.

6.  That as used herein  a  qualifying  institution  is  one  hose  property  qualifies  for  the public school, community college, state college, state
    university, free public library, free public museum, church, or nonprofit college property tax exemption.
7.  That property included in this claim for exemption will [], will not [], be reported by the lessor on a business property statement submitted
    the assessor (see the instructions for property statement filing requirements).

8.  That an affidavit, in which the lessee declares it exclusively uses the property for exempt 
    purposes (check one) [] is attached, [] will be submitted 
    by the lessor with the property statement (for taxpayers required  to  file  a  property  statement), [] will be submitted by the lessor by April
15  (for taxpayers not required to file a property statement).

    Failure to submit the lessee's affidavit will result in denial of  the  exemption  in  cases  of  lessees which are public schools, community college:
    state colleges, state universities, churches, and nonprofit colleges.  Submission of the lessee's affidavit after the date specified will result
    all or a portion of the exemption being denied.

    I declare under penalty of perjury that the forgoing is true, correct, and complete to the best of my knowledge and belief and that all such
    property is entitled to be exempt from taxation under the provisions of Article XIII of the California Constitution.

________________________________________________________________________________________         ____________________________________________
                     SIGNATURE OF PERSON MAKING CLAIM                                                                DATE
                THIS EXEMPTION CLAIM IS A PUBLIC RECORD AND IS SUBJECT TO PUBLIC INSPECTION.

If there are numerous items of property at various locations, you may attach a list that clearly identifies the property, the name and  address
the lessee, and which exemption is applicable.

SBE.ASD AH 263 FRONT 9-22-76    111-12-556-3  (1-77)


                                                                 EXHIBIT A
                                                                (Continued)


                              LESSORS' EXEMPTION CLAIM - LESSEES' AFFIDAVIT
                                               (SAMPLE)




                                             INSTRUCTIONS

                 The person signing this claim should enter his name on the first line.

                 Line 3. If land and/or building, enter the street address and parcel number.  If personal property,
                         describe in sufficient detail to identify (i.e., type, make, model, serial number, etc.).  List
                         the primary use to be made of the property; list other known uses of the property.

                 Line 4. Enter the name and address of the lessee.   If there is more than one lessee you may
                         attach an itemized list.

                 Line 7. Check the appropriate box.  If you own taxable personal property  in any county whose
                         aggregate cost is $30,000 or more, you must file a property statement with the assessor of
                         that county whether or not he requests you to do so.  If the aggregate cost of the taxable
                         personal property is less than $30,000 you must return the property statement only if you
                         have received such a statement from the assessor.

                 Line 8. If the lessee is a public school, community college, state college, state university, church
                         or nonprofit college, you must submit evidence of the lessee's exclusive use of the property
                         for exempt purposes.  Submit in accordance with the box checked on the form of affidavit
                         of the lessee declaring under penalty of perjury that the property is exclusively used
                         for the purpose for which exemption is conferred.  In the case of free public library or
                         museum, exclusive use is not required, and the fact of the lessee's possession is 
                         sufficient evidence of use.

                                    Affidavit Form for Execution by
                                        Institutional Lesses

State of  California
County of                     YOLO                      Return to    IBM Corporation

                          R.  J. Frost                   hereby declares
                                        
                       NAME OF DECLARANT

1.    That he or she is the             Accounting Officer       of   Davis campus, University of Calif.
                                         TITLE OR OFFICE                      NAME OF LESSEE INSTITUTION
2.    That said institution is a        State University
                                    TYPE OF INSTITUTION, E.G. NONPROFIT PRIVATE COLLEGE
      qualifying for property tax exemption and meets all requirements prescribed by law for exemption.

3.    That said institution leases from         IBM Corporation                          the   following
                                                NAME OF LESSOR
      Personal               property as of March 1 of this year;
        REAL OR PERSONAL
      a.  Data Recorder/Card Controller
      
      b.  ______________________________________________________________________________________________
 
      c.  ______________________________________________________________________________________________

4.    That this leased property is being used exclusively by this institution and exclusively for

                   Educational                                                            purposes.
                      EDUCATIONAL OR RELIGIOUS WORSHIP

      Dated:   3/1/78                                  SIGNATURE OF DECLARANT

      I declare under penalty of perjury that the foregoing is true, correct, and complete to the best of my knowledge and belief.


SBE.ASD AH 263 BACK 9-22-76                            SIGNATURE OF DECLARANT