OPPORTUNITY, NEW MARKET TAX CREDIT AND RECYCLING ZONE AREA. If you are looking for a lucrative investment opportunity with significant tax benefits, you may want to consider this 40 AC parcel located in an Opportunity Zone, New Market Tax Credit Zone and State Recycling Zone area. According to the IRS, Opportunity Zones are designated economically disadvantage communities that offer tax incentives to investors who reinvest their capital gains in Qualified Opportunity Funds (QOFs) which are used to purchase real estate in OZs for development in these areas. Some of the tax benefits may include: - Temporary deferral of taxes on previously earned capital gains which, was recently made permanent in the 2025 Tax Act. - Lowered investment requirements after acquisition of the asset(s). - Basis step-up of previously earned capital gains invested in QOFs for at least 5 years. - Permanent exclusion of taxable income on new gains from QOF investments held for at least 10 years. It is highly advised to align with the appropriate professionals on your team to understand and implement some or all of these opportunities to maximize your investment and ROI, (None of the above statements are to be considered as tax advice, only information to assist with making a determination if the s