Encompassing approximately 102.7 acres, this property represents a rare large-scale development opportunity in California's Central Valley. The site is included in the recently adopted South of Tule River (SOTU) District Master Plan by the City of Porterville, positioning it squarely within the city's long-term growth vision. The SOTU Master Plan allows for a diverse mix of zoning designations, including Commercial Mixed Use, High-Density Residential, Neighborhood Commercial, and Industrial. This flexible zoning framework supports a wide range of potential development concepts, from residential communities and retail centers to employment hubs and mixed-use projects designed to serve a growing population. With its scale, planning designation, and inclusion in an adopted master plan, the property offers a strategic opportunity for developers seeking entitled or near-entitled land in an expanding Central Valley market. The acreage allows for thoughtful, phased development and the ability to integrate residential, commercial, and industrial uses into a cohesive, master-planned environment. Opportunities of this size and zoning diversity within an adopted city master plan are increasingly limited, making this property a compelling long-term investment for developers, builders, and institutional buyers focused on growth corridors.