120 SMOOTH VALLEY RD Grantsville, MD 21536

My Mom is selling two parcels next to one another that total 25.31 acres right along I-68 just below the Fuel city on ramp headed west. The 5.86 acre has a Metal building that was once used to service large trucks. With excellent exposure to the interstate the property has been used for Heavy Truck sales, Modular Home sales and most recently was the site of Tri-State Trench and Bore Business. This property isin a Federal Opportunity Zone (see: http://www.gcedonline.com/strategic-advantages/opportunity-zones). Federal Opportunity Zone incentives are designed to encourage long-term, private investments in low-income census tracts by providing a federal tax incentive for taxpayers who reinvest unrealized capital gains into Opportunity Zones. The incentive is deferral, reduction, and potential elimination of certain federal capital gains taxes.