Beautiful 43.79-acre tract in peaceful countryside of rural Lincoln County, conveniently located off NC 274 Highway and Highway 182. This unique parcel is already divided into three wooded lots on both sides of Highway 274, offering endless possibilities for a variety of uses - build your private estate, create a family compound, or develop your own community. The flexibility is yours. Currently enrolled in the NC Forestry Program, this property provides a potential tax advantage to qualified buyers. Buyers should confirm program requirements with their attorney and understand they’ll need to apply for continued enrollment. Buyer assumes responsibility for reapplying to the program. In the event of cancellation, there may be a "clawback period" of up to 3 years for back taxes and a 48 month re-apply timeline. Enjoy the peace and privacy of the countryside with plenty of room to spread out, while still being just a short drive to nearby towns, shopping, and schools. Buyer MUST be accompanied by an agent.