The planning agency shall find and justify the following to be true, prior to recording any notice of merger:
A. The lots to be merged at the time of merger are under common ownership;
B. The lots as merged will be consistent with or be more closely compatible with the applicable zone/land use district regulations and any other planning policies relating to the subject property and lot configuration;
C. The lot as merged will not be deprived of legal access as a result of the merger and access to the adjoining lots will not be restricted by the merger;
D. All current and any delinquent taxes have been paid on all affected lots.