8.35 acres zoned HWY Commercial which allows a variety of uses including; commercial, hotel, restaurant, apartment bldg, retail, etc. This area has also been named an "Opportunity Zone" ** Opportunity Zones offer tax benefits to investors who elect to temporarily defer tax on capital gains if they timely invest those gain amounts in a Qualified Opportunity Fund (QOF). Investors can defer tax on the invested gain amounts until there is an event that reduces or terminates the qualifying investment in the QOF (an "inclusion event"), or December 31, 2026, whichever is earlier. This property is located in the city limits which allows access to Fillmore City's water, power, & sewer. Natural gas is also available.