Rare Opportunity Zone Tax Shelter Lot well-located in Wilmington with direct access to the Port of Los Angeles. with strong development upside at an attractive land basis. The property sits on approximately 6,758 SF of land of which 5,125 sq ft are buildable with C2 zoning, General Commercial land use, and multiple potential development pathways for a buyer to explore. The site is identified as TOC Tier 2, ED1 eligible, and located within an Opportunity Zone, giving developers several angles to evaluate for a future residential or mixed-use project. At an asking price of $399,000, the property is priced at approximately 77$/SF of land, offering a compelling basis compared to nearby land sales. While the lot is impacted by setback requirements and an alley easement, these constraints are already identified upfront, allowing buyers to underwrite the site with more clarity from day one. For a developer, this is a practical infill opportunity with a manageable lot size, commercial zoning, transit-oriented incentives, and a price point that leaves room to work through design and entitlement strategy. This lot is situated perfectly for storage, car parking, truck parking or residential development.