Opportunity zone assistance

[Theodore Xenos]

So I have three lots all located in Opportunity zone I want to make better use of them. Is there anyone in accounting that can clarify for me. 1) do I receive capital gains deferal if I purchase the lots now and build houses. 2) do I let my accountant know that I own lots in o zones that need to be mentioned in it's paperwork so that I can achieve certain status during my filing 3) would I need to do these things only during the sale of these three large lots in the Bronx?