Now available, an exceptional opportunity to own a premier mountaintop estate in the hills of San Marcos, spanning over 31 acres with breathtaking ocean views and panoramic vistas from the inland valleys to the Pacific. Comprised of a 28.72-acre parcel and an additional 3-acre lot, this expansive property is zoned A70 with the highly desirable L animal designator, offering flexibility for agricultural, residential, or estate development. Perched at approximately 1,175 feet in elevation, the land delivers unobstructed 360-degree views, remarkable privacy, and a setting that feels worlds away while still being within reach of town. With county guidelines allowing for 4-acre minimum lot splits, the property presents the potential to create up to seven custom homes, ideal for developers, multigenerational living, a private compound, or those looking to secure a long-term investment in one of San Marcos most sought-after growth areas. Significant infrastructure is already in place, with over $1 million invested, including a producing private well with booster pump, two water meters, two electric meters, recently paved access roads, multiple access points, and several flat, view-oriented building padsdramatically reducing the time and cost to bring your vision to life. Surrounded by custom estates, boutique agricultural properties, and peaceful rural landscapes, this is a rare offering with the scale, views, and groundwork already completed, ready for a legacy estate, luxury development, or private retreat.