Exceptional residential development opportunity in the growing Highlands County market! This 40± acre property is approved for 94 single-family residential homesites, offering developers and builders an outstanding opportunity to capitalize on the area's demand for new housing. Ideally positioned along Memorial Drive in Avon Park, the property offers access to city water and sewer, a significant advantage for residential development. The location provides excellent convenience for future homeowners, with an elementary school directly across the street and both the middle school and high school just a few miles away. Residents will enjoy easy access to shopping, dining, and everyday necessities, with numerous national retail chains, restaurants, and major franchises located just minutes from the property. AdventHealth Sebring is approximately 2.5 miles away, providing convenient access to healthcare services. The proposed subdivision features an attractive residential layout with a planned community center, recreational amenities, landscaped buffers, and a dedicated retention area, creating an opportunity to develop a desirable residential neighborhood. With 94 approved single-family homesites, city utilities, convenient access to schools, nearby national retailers, and a central Highlands County location, this property presents an excellent opportunity for a residential builder, developer, or investor seeking a sizable development project in Central Florida.