Presenting an exceptional commercial real estate opportunity: a 122.85-acre tract strategically located along Interstate 40 in Crossville, Tennessee. This property offers visibility and accessibility, making it ideal for a range of developments, from logistics hubs to mixed-use commercial ventures. Prime Location with Strategic Access. Situated directly on I-40 between exits 317 and 320, this expansive tract ensures seamless connectivity to major urban centers: Nashville: Approximately 110 miles west Knoxville: Approximately 70 miles east Chattanooga: Approximately 90 miles south This central positioning places the property within a day's drive of 75% of the U.S. population, offering significant logistical advantages. Proximity to Flatrock Motorsports Park Just minutes away lies the state-of-the-art Flatrock Motorsports Park, a premier motorsports and entertainment destination. Spanning over 800 acres, Flatrock features a 3.5-mile, 23-turn Club circuit with 127 feet of elevation change. The park includes luxury amenities such as a members-only motorclub, villas, and event spaces, attracting motorsport enthusiasts and tourists alike. Opportunity Zone Benefits This tract falls within Crossville's designated Opportunity Zone, offering investors significant tax incentives: Temporary Deferral: Defer capital gains tax on prior investments until the earlier of the date of sale or December 31, 2026. Step-Up in Basis: Increase basis by 10% if the investment is held for at least 5 years, and an additional 5% if held for 7 years. Permanent Exclusion: Exclude capital gains from the Opportunity Fund investment if held for at least 10 years. These incentives are designed to spur economic development and job creation in designated areas. Thriving Economic Environment Cumberland County boasts a robust economic landscape: Diverse Industries: Including manufacturing, healthcare, and tourism. Skilled Workforce: Supported by local educational institutions and training