"It's a marvelous area," says Tazuk, principle and guiding spirit of the project. "Dyer Mountain is the most northern mountain in the Sierra Nevada and it can provide a great diversity of runs. Dyer's summit offers superb views of Mount Lassen and Lake Almanor. It can be world-class skiing."

The mountain peak, named after John Muir's best friend, surveyor William Dyer, rests a three-hour drive from Sacramento, and it is only 108 miles from Reno. Dyer is in Lassen County between Lake Almanor and Susanville. It is well removed from urban clutter yet only a snowball's toss from Redding, Susanville, and the college town of Chico. Visitors would drive over clear highways that contain no snowy, alpine passes. A large airfield in the nearby town of Chester can service out-of-state patrons.

Proposed runs off 7,500-foot Dyer Peak drop 2,400 vertical feet and across 3,000 skiable acres in a series of ridges and bowls facing north and northeast. Up to ten lifts are planned including a gondola from the base village to a broad shoulder on the top.

The snow-sport area is projected, at full build-out, to generate up to 500,000 skier visits annually with 8,000 skiers on weekend days and 3,000 on midweek days.

For the last six years, Tazuk, 54, a Chico native and development broker, has dreamed of just not opening a snow-sport area but a four-season destination resort complete with base village, hotel, condominiums, and single-family homes. He also dreams of three 18-hole golf courses, hiking and riding trails, water recreation on Walker Lake. and a fly-fishing stream.

"We aspire to build something that's more than a resort. We want a community where people can live year-round and raise their kids," says the idealistic Tazuk who as a youth cut his teeth in the ski industry working at Mount Lassen. "Dyer is a grand opportunity for the north portion of the state."

Economic growth that is predicted to flow from the project has helped Tazuk gain acceptance in the area. In 2001 residents of Lassen County passed a special initiative with a 62 percent vote of approval. The initiative amended the general plan, meaning the resort development need only comply with the California Environmental Quality Act.

Yet the project still stands on the threshold, a dream. There is no broken ground and there are no buildings, chairlifts, or paying customers.

With a base elevation of just over 5,000 feet, critics contend the area cannot hold a season-long snow pack. Tazuk has hired resort designers such as Hoyt Cousins, designer of Sundance, Utah, but Tazuk won't divulge any of the project's financial support and resources.

"In this day and age, to build a resort from scratch you don't just need someone with deep pockets, but someone willing to commit hundreds of millions of dollars over the long term. Even Wall Street tried to waltz with winter sports and look what happened (failure)," says California Ski Industry President Bob Roberts.

"Just dealing with a low elevation and holding snow is concern enough for the Lake Almanor project. The environmental requirements and infrastructure demands are overwhelming. I applaud their vision and efforts, but I don't expect to see any more ski resorts built in California, during my lifetime at least."

Nonetheless, a convinced Tazuk thinks he will break ground soon. The first phase, costing $100 million, will include a golf course as well as five ski lifts and a gondola. That phase should be fully complete in 8 to 11 years.

"This is a smart growth project for all to enjoy. We have committed ourselves to making it happen and doing it right," says Tazuk.