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First time on the market, this lot has entitlement values for coverage and development rights for transfer to other lot, OR possibly as a buildable lot subject to validation from the TRPA & USFS. It is currently surrounded by USFS land on 3 sides, a privately held lot on the 4th side. There is no IPES verification. The lot next door has 3% coverage. For anyone looking for the most sensitive Emerald Bay coverage, check with your land use planner to see if this will qualify for value for other sensitive lots.