Positioned in one of Arizona’s most strategic industrial corridors, this 8.22-acre parcel of Light Industrial land in Eloy offers a compelling opportunity for developers and investors. Located within a federally designated Opportunity Zone, the site provides significant capital gains tax incentives, including deferral, step-up in basis, and potential permanent exclusion from taxable income. The property sits west of the northwest corner of Battaglia Drive and Tweedy Road, directly across from the Owens Corning facility and near Schuff Steel’s major fabrication plant—ranked the #1 steel erector in the U.S.—as well as Republic Plastics and other industrial operators. With direct access to Interstate 10 via Toltec Road just 2.5 miles away, the site connects efficiently to Casa Grande (25 minutes), Greater Phoenix, and Tucson (both approximately 50 minutes). Eloy’s evolving economy, bolstered by infrastructure upgrades and its location along the I-10/I-8 corridors and Union Pacific rail line, is attracting logistics, manufacturing, and renewable energy investments. The city’s industrial momentum is further supported by a growing population of over 439,000 in Pinal County and the presence of Skydive Arizona, a global skydiving hub. Utilities are in place with APS power and City of Eloy water/sewer services. This parcel is ideal for industrial users seeking scalable growth or investors looking to capitalize on long-term appreciation in a high-demand market.