AMAZING 1ST TIER CORNER LOT WITH GULF VIEWS in Sugar Sand, a gated Gulf front community in Mexico Beach! Sugar Sand is an upscale community nestled between Panama City Beach and Port St. Joe. With low HOA fees and a 3 year build out time, this is the perfect opportunity to build your dream beach home. Gulf front lots are restricted from building higher than 35 ft, however Lot 49 can build up to 48 ft high which means you can still enjoy Gulf views from a higher floor. This large lot sits high & dry on the bluff with beautiful natural surroundings and is conveniently located across the street from the community clubhouse & pool. The 15 ft wide boardwalk offers full golf cart accessibility all the way to the pristine beach along the emerald green & crystal blue waters of the Gulf of Mexico.