OPPORTUNITY, NEW MARKET TAX CREDIT AND RECYCLING ZONE AREA. Water, Water, Water! Property sits atop the Oestre Aquifer. Per CSUF this is one of the largest aquifers in the state! Estimated at 2300 ACFT Yr. 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 subject property acquisition would fit your criteria). This parcel has many attractive features that make it a prime candidate for development and growth. It is square in shape and flat, making it easy to build on. It has 50% water rights and 50% mineral rights, which are valuable assets that run with the land. This site is also approximately 47 miles southwest from the approved BIG (Barstow International Gateway) 4600 AC intermodal BNSF yard to be constructed in the near future. A neighboring property on Sheep Creek Rd was recently sold to Rainbow Disposal/Refuse to be the site of a Bio-Diesel production facility to create less carbon releasing fuel use by Rainbow's fleet of trucks as well as to create fertilizer/soil amenders as the waste product to be sold to public. Electricity and natural gas lines are nearby, providing essential utilities for development. This is a rare opportunity to invest in a property with immense potential upside growth and tax advantages!