The anticipated annual average income from the standing crop over its remaining average productive life will be developed for the Department by a qualified agricultural expert, as determined by the Department. The specialist will estimate the average remaining productive life of the crop, the average anticipated gross income from the impacted crop and the anticipated expenses related to harvest and sale of the produce. The net anticipated income from the crop over the average remaining productive life of the crop, if not an annual crop, will then be capitalized by the Department into a present value.
N.J. Admin. Code § 16:5-2.4