Rare opportunity to own 3.6 acres of prime land with Highway 40 frontage, offering incredible visibility and accessibility. This exceptional property is in the process of being rezoned for commercial use, greatly enhancing its potential and value. Boasting breathtaking views of Mt. Timpanogos, the land comes with 9 shares of Daniels Irrigation water and utilities conveniently located nearby, making it ready for development. The location is unbeatable, with endless possibilities for business, recreation, or investment. It's just minutes from the Heber Valley Airport, Park City's world-class skiing and golfing, Midway's charming restaurants, hot springs, and festivals, and the exciting new East Village at Deer Valley. Outdoor enthusiasts will love the proximity to boating, fishing, hiking, and other activities around nearby lakes and mountains. This one-of-a-kind property combines opportunity, convenience, and stunning natural beauty!