I could see paved/curbed roads, gated pool/pool house, putting green, tennis courts etc. 

Presently negotiating for a 65 acre piece with a stream on it which on a paved road with power for 100K SUBJECT to LURC approval for a building lot  and a engineers rendering for a septic system ..

Things to consider that could make this a lemon deal:-major infrastructure issues (such as all roads needing repaired/paved, sewer line or septic replacement, all homes needing to be moved/repositioned)-county or town issues (zoning/rezoning, permitting, or other governmental demands)These issues could cost tens of thousands of dollars, or more.  

You can build permeable patios, etc. just not a deck.  

This property has catapulted us into the world of real estate investing and has paved the way forward for us.

I would make you laugh but the one that sold most recently on the paved road sold for 200 K and the one on the dirt road sold for 250K.

The tax is applied in any situation where the following improvements are made to a property:Structural improvements such as adding a new room, deck, or other featureNon-structural improvements such as paving, resurfacing, or landscapingReconstruction as required by regulatory changesAddition of water or power lines to the propertyConstruction of a street leading to the propertyClearly, a homeowner need not engage in construction on their own property for the tax to apply.

Additionally, I will pave part of the backyard to have enough space to park one or two cars.

What's the lot rent, the market lot rent, type of water/sewer, who pays the water/sewer, what are the ages of the homes, are the streets paved, how big is the metro, what is average SF home price, what's the average 3 BR apartment rent, what's the vacant housing in the market?

The land already has paved roads and sewer, and has been approved by the city for 14 duplexes.