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The effect is that “[w]hen a party is aggrieved by a planning board decision that interprets both planning regulations and zoning ordinances and wishes to appeal issues involving both, the party is obligated to file separate appeals with the superior court and the zoning board of adjustment.” Route 12 Books & Video v. Town of Troy, 149 N.H. 569, 576 (2003); see Hoffman v. Town of Gilford, 147 N.H. 85, 88-89 (2001).

sanction a practitioner based on alleged 4 violations of the Controlled Drug Act.” Although the petitioner raised this argument for the first time in her second, untimely motion for rehearing, we address it because “the issue of subject matter jurisdiction may be raised at any time in the proceedings.” Route 12 Books & Video v. Town of Troy, 149 N.H. 569, 575 (2003).

*744 “[Subject matter] jurisdiction cannot be conferred where it does not already exist.” Route 12 Books & Video v. Town of Troy, 149 N.H. 569, 575 (2003).

To the contrary, “the issue of subject matter jurisdiction may be raised at any time in the proceedings because jurisdiction cannot be conferred where it does not already exist.” Route 12 Books & Video v. Town of Troy, 149 N.H. 569, 575 (2003).

Route 12 Books & Video v. Town of Troy, 149 N.H. 569, 575 (2003).

“[W]hen a planning board decision is based upon both zoning and planning issues, a party aggrieved by both the zoning and planning aspects of that decision must follow the respective statutory procedures for appellate review of zoning and planning issues to preserve its rights.” Route 12 Books & Video v. Town of Troy, 149 N.H. 569, 573 (2003).

plication submitted to the planning board, the ground for such disapproval shall be adequately stated upon the records of the planning board.” This statutory requirement compels the planning board to “sufficiently apprise [an applicant] of the planning board’s reasoning and provide an adequate record of the board’s reasoning for us to review on appeal.” Route 12 Books & Video v. Town of Troy, 149 N.H. 569, 575 (2003).

Route 12 Books & Video v. Town of Troy, 149 N.H. 569, 575 (2003).

In addition, “the issue of subject matter jurisdiction may be raised at any time in the proceedings because jurisdiction cannot be conferred where it does not already exist.” Route 12 Books & Video v. Town of Troy, 149 N.H. 569, 575 (2003).

Route 12 Books & Video v. Town of Troy, 149 N.H. 569, 575, 825 A.2d 493 (2003).

Route 12 Books & Video v. Town of Troy, 149 N.H. 569, 575 (2003).

Compare Beggs v. Reading Company, 103 N.H. 156, 158 (1961), with Route 12 Books & Video v. Town of Troy, 149 N.H. 569, 575 (2003).

Route 12 Books & Video v. Town of Troy, 149 N.H. 569, 575 (2003).

Asmussen v. Comm’r, N.H. Dep’t of Safety, 145 N.H. 578, 588 (2000); Route 12 Books & Video v. Town of Troy, 149 N.H. 569, 575 (2003).

Route 12 Books & Video v. Town of Troy, 149 N.H. 569, 575 (2003) (issue of subject matter jurisdiction can be raised at any time in proceedings because it can be neither waived nor conferred where it does not already exist).