Neal T. Baker Enterprises, Inc. - Page 47

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          final map had not been recorded by petitioner, but Elkhorn                  
          recorded the final map regarding the Exchange Property on May 16,           
          1989 (the date of the exchange).                                            
               While petitioner de-emphasizes its efforts from 1983 to                
          1989, petitioner spent time and money in getting the final map              
          ready to be recorded, from filing applications to discussions               
          with city employees regarding conditions.  The mapping process is           
          an involved and time-consuming process.22  While the tentative              
          map is only a conceptual plan, the final map is a legal document,           
          which gives the landowner the right to build under certain                  
          conditions.                                                                 
               In explaining petitioner's action regarding the map process,           
          it asserts that "[a]t the urging of his engineer, Baker                     
          authorized the processing of a new tentative map (No. 22332)."              
          Later, petitioner asserts that it continued the process "because            
          that'd be about the only way [it] would ever sell [the property],           
          is to show someone what could be done on that property."                    
          Petitioner viewed the process of obtaining a tentative map as a             
          method of determining the economic feasibility of developing                
          property.                                                                   
               Petitioner notes that the only way a landowner can determine           
          the feasibility of developing a property is to process a                    


               22  The process of obtaining a final map can take from                 
          6 months to 17 years. It involves numerous stages of review,                
          comment, and revision until the final map and improvements plans            
          are approved.                                                               



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