The Planning Board has unanimously approved the site plan for the Mirbeau Inn and Spa at the Pinehills, proposed by New York-based Mirbeau Companies. Phase I would include a 50-room inn, a restaurant, wine bar and bistro, a spa and fitness facility, meeting rooms, and a function area. The complex, built to look like a French manor house, would be built on a knoll near the Village Green. The cost for the initial phase is $21.5 million. If successful, an $8 million second phase would add more rooms. “We are excited about the Planning Board’s support for the project,” said John Judge, president of the Pinehills. “They reacted quite favorably to the architectural design and landscaping concepts that are being proposed.” The next hurdle for the project will come on Oct. 20, when Town Meeting representatives consider proposed tax breaks for the inn and spa. Denis Hanks, executive director of the Plymouth Economic Development Foundation, said the total exemption over 10 years would be $504,000, while the project would generate $3.4 million in new taxes during that time. The inn is projected to produce about $1.2 million in local hotel taxes during that 10-year time period, provide 250 jobs during construction, and provide 140 permanent jobs when it opens.