75' x 115' elevated lot with potential blue water ocean views, located in the exclusive Inlet Villas Neighborhood of North Beach, New Smyrna Beach. Lot features a sunny south exposure to the front, with an undeveloped land preserve adjacent to the rear. Nearby Smyrna Dunes Park features a new fishing pier, dog friendly swimming beach, and great elevated walking trails through the dunes to beautiful Ponce Inlet. Zoning is R 2 single family with access to sewer, water, and natural gas. This lot is located west of the Coastal Construction Control Line (CCCL), eliminating the requirement for costly home foundation pilings. HOA privileges for ownership include access to amenities of adjacent Minorca including private beach access, salt water pool, tennis courts, fitness room, riverfront kayak launch, and Inlet Villas Marina. All within walking distance of the property. Great opportunity to build your paradise today in this unique New Smyrna beachside location. NOTE: Please ask permission from seller before entering property.