197 Tennessee 32 Level, build-ready acreage in Cosby with proven short-term rental potential. The property has already been perc tested and approved for a 3-bedroom septic system, with water available at the road, helping streamline the building process. Located within Maranatha Resort, this tract is not subject to the subdivision's full set of restrictions, offering added flexibility while still benefiting from light protective covenants designed to help preserve property values. Two newly built Airbnb cabins on adjacent lots are already operating successfully, demonstrating the area's appeal to overnight guests and vacation renters. With ample usable ground and favorable topography, the property may accommodate a private mountain retreat, income-producing rental cabin, or potentially multiple cabins depending on buyer plans and approvals. Conveniently located just minutes from the Foothills Parkway and approximately 30 minutes from Sevierville, Gatlinburg, and Pigeon Forge, this property offers easy access to the Smokies while providing a quieter setting away from the crowds. A rare opportunity to purchase land that is ready for development in one of East Tennessee's growing vacation rental markets.