Compelling Basis – Offered at $8.5M (~$6,213/acre), presenting an attractive entry point for a large-scale premier development Flexible Development Potential – Prior plan for ~135 lots (˜110 remaining) with 4–17 acre parcels; opportunity to re-plat for higher density or reposition as luxury estate lots Clear Path to Entitlements – Strong approval history with multiple CUPs/PUDs (2008–2022) and a recently expired plat that provides a roadmap for resubmission Proven County Support – Valley County has repeatedly approved large-scale residential development on this property, reducing entitlement risk Strong Market Fundamentals – Significant housing shortage with ~307 home sales averaging ~$945K in the McCall/Donnelly corridor, supporting absorption and pricing upside