Pelaez and Sons, Inc. - Page 18




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          of the second year.  Statistically, however, any such production            
          was incidental and not necessarily representative of an average             
          pattern for preproductive periods.  Petitioner’s experts also               
          confirmed that the corporation took full advantage of the newest            
          technology.  In that regard, one of petitioner’s experts opined             
          that technology was to a point where the fourth year standard or            
          convention for citrus development, as had been contained in                 
          repealed section 278, was no longer the standard.  Petitioner’s             
          experts concluded that the corporation’s use of advanced                    
          technology likely caused the citrus trees to begin producing                
          earlier than would have been experienced under older technology.            
          During the years under consideration, it appears that technology            
          and methodology existed that permitted the possibility of some              
          production within 2 years of “planting”.11                                  
               Similarly, one of respondent’s experts opined that a citrus            
          tree needed about 18 months after planting to reach a minimum               
          size to flower and that “Young trees are typically about 24                 
          months old and have reached their second flowering opportunity              
          when small amounts of fruit are produced.”  Respondent’s expert             



               11 The parties differed in their views concerning when the             
          2-year preproductive period began.  Essentially, petitioner                 
          argues for a later starting period, when the farmer plants as               
          opposed to the time when the plant may have been prepared by a              
          commercial nursery for use by farmers.  There is no need to                 
          decide when the preproductive period begins because the result in           
          this case would be the same no matter which party’s belief we               
          follow.                                                                     





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