 For example, pretty much any major university around the country, your college towns are opportunity zones because you have a captive population of poor people called students. Caliber is working on maybe the probably the most recognizable piece of opportunity zone land in the state of Arizona, which is the 80 acres wrapped around the Talking Stick Resort and Casino in the heart of Scottsdale. It's hard to find a more desirable location than that. The tax benefits are twofold.