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NOTICE: This opinion is subject to motions for rehearing under Rule 22 as well as formal revision before publication in the New Hampshire Reports. Readers are requested to notify the Reporter, Supreme Court of New Hampshire, One Charles Doe Drive, Concord, New Hampshire 03301, of any editorial errors in order that corrections may be made before the opinion goes to press. Errors may be reported by E-mail at the following address: reporter@courts.state.nh.us. Opinions are available on the Internet by 9:00 a.m. on the morning of their release. The direct address of the court's home page is: http://www.courts.state.nh.us/supreme. THE SUPREME COURT OF NEW HAMPSHIRE ___________________________ Board of Tax and Land Appeals No. 2009-805 APPEAL OF CITY OF CONCORD Argued: September 15, 2010 Opinion Issued: November 24, 2010 Gardner, Fulton & Waugh, PLLC, of Lebanon (H. Bernard Waugh, Jr. on the brief and orally), for the petitioner. Juniper Fells, LLC, of Manchester, filed no brief. DUGGAN, J. The City of Concord (City) appeals an adverse ruling of the New Hampshire Board of Tax and Land Appeals (BTLA). We reverse. The following facts are supported by the record. Juniper Fells, LLC (taxpayer) sought cluster subdivision approval from the City for a subdivision known as Juniper Fells Phase IV consisting of five building lots and a common area. The total acreage of the building lots was less than ten acres. The common area consisted of 14.52 acres. The City Planning Board granted "conditional preliminary and final approval" on March 15, 2006. This approval was conditioned on the taxpayer's conveyance of the common area to the City

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