Nice parcel located on the top tier in Upper Carolina with a moderate downhill build and views of Coral Bay harbor and beyond. Popular neighborhood for short term rentals and locals with paved roads and easy access to Cruz Bay town and north shore beaches. Established HOA with deeded beach rights to nearby Johnson's Bay beach. *Buyer and Seller to equally split stamp tax. *Buyer to cooperate with documentation if Seller does a 1031 Tax Free Exchange. *Association Fee and Road Assessments are paid on a voluntary basis.