Exceptional 1.4-acre commercial development site on Roy Road in Taos. This level parcel features all utilities at the lot line, significantly reducing development timelines and infrastructure costs. Positioned in an established commercial area with convenient access to town amenities, the property offers strong potential for retail, office, service-oriented businesses, or a mixed-use project. Parcels with utilities in place and development-ready infrastructure are increasingly rare in Taos - making this a compelling opportunity for investors and developers seeking a well-located commercial site.