I found one called ( Rainbow Knolls) old subdivision platted in the 20s but because it was under one common ownership  ( 104 lots) assessor on the assessors plat map showed it as a 15 acre tract.. we made an offer like it was one building lot.. then we got our HML to put 104 individual loans on each lot to the tune of 3k per lot we used that 300k to build all the roads and infrastructure.. we recorded each loan individually which caused the assessor to reestablish the plat. without having to go through the platting and land use .. planners did not like it I can tell you.. but now a days out west this is quite common and there are easier ways to do this.. in Oregon for instance they call it a lot confirmation.. there are all sorts of shadow lots lying underneath lots in the city.. takes 60 days and a few hundred bucks and a current survey and you can split lots as long as there is a shadow plat that was recorded back around the turn of the century. 

There are tract homes in Pleasanton, San Ramon, Dublin with these types of units. 

The maps are broken down by census tract .

I saw a few tracts bring $5000 - $6500/acre , but they were few and far between.

The following census tracts have been designated:

Other items to consider:- Income or loss from operations in an OZ is taxed normally- An OZ is a lower income census tract designated by each states Governor.

You'll have to find a suburb or a low-income census tract.

The OZ is really great because it goes off the 2011 census tract. 

Please, let me know if we can I tract and develop some business relations!

I am buying a 34 acre tract in Oregon closing in Dec.. for 7.4 million cash / well I am getting some financing of course.. but the owner bought it 40 years or so ago.. for probably less than 50k.. no need to be a developer its one and done for him  we are peeling off 5 acres for senior living I have it pre sold for 2.2 million cash.. and then I will build 90 homes on the balance of it.. but it makes sense our MAI came back and lots are worth 140k each .. but we have to pay 30k each to develop those of course but still nice margin just on the dirt.. and then we go vertical and make some really big money..