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PARK CITY - Tom Green skis off the Crown Point chairlift, down the Kimberly run at the top of Deer Valley and up to the door of his 8,500-square-foot vacation getaway on Bald Eagle Drive.

"Nothing like fresh snow every day," says the 50-something retired lawyer from Austin, Texas, who is visiting for the holidays with his two teenage sons and fiancee.

Call it Utah's version of "Lifestyles of the Rich and Famous," where several weeks of the year wealthy folks from around the country drop in to visit their multimillion-dollar vacation homes in Summit County.

For the highly affluent, such second homes provide quiet escapes from the bustle of city life, a gathering point for fun family vacations, and, not least, a safe place to put a lot of money.

Green, who now sits as the volunteer chairman of Austin's public television station, KLRU, spends about three weeks a year at his Deer Valley home that has a market value of around $10 million. He likes to visit during the holidays and the Sundance Film Festival.

Skiing isn't the only thing that attracted Green to Deer Valley. He loves Park City's variety of shops and eateries. And he's a big movie buff. But during Sundance, he flies in his own chef from Austin. Fighting the festival crowds for a table on Main Street ''is too insane.''

He stakes out a similar stint each year at his other vacation getaway in Capistrano Beach, Calif.

Buying in Park City was a natural for Green, a Salt Lake County native who, in 1982, clerked for then-Chief Justice Warren Burger at the U.S. Supreme Court. Eventually, he landed as vice president and general counsel for Dell Computer Corp., retiring in 2005.

Green's five-level getaway is appointed with works of art and stylish furniture and big fireplaces everywhere. With fiancee Laura Gilbreath, he takes in the spectacular views from his cavernous living room. An elevator takes you to the pool table or the movie room.

"It's an incredible investment," he says of his Deer Valley and Capistrano Beach properties. "They've done great compared to everything else I've invested in."

Green is not alone as a second-home owner in Summit County. These days, two of every three dwellings in Park City is a second home, according to Park City Mayor Dana Williams, himself a real estate broker.

Although some second homes help fill the all-important rental pool that keeps the tourist economy humming, many of the swanky abodes - like Green's - stand empty most of the year.

They range from a modest $600,000 one-bedroom condo to a $19.9 million, 13,000-square-foot mansion with a 10-car garage.

"In tough economic times, when there is a downturn in the economy, people tighten their belts and don't buy second homes," Williams said. "But the multimillion-dollar homes, nothing affects that market. They're recession-proof. And they usually aren't purchased with mortgages."

According to Summit County Assessor Barbara Kresser, second homes make up 36 percent of the appraised value of single-family Park City dwellings. When it comes to condominiums, however, that number soars to about 80 percent.

Green's Park City getaway keeps him in touch with his Utah roots and provides a place for reunions of his extended family.

But customers for Summit County's second-home market are usually from such places as New York, Chicago, Florida and California, according to real estate agent Ann MacQuoid.

And most fit a profile: They're between 40 and 55; they made their own fortunes; they are family oriented; and they like the good life, she said.

Aside from "The Greatest Snow On Earth," the Park City area has an advantage over Aspen, Jackson Hole and Lake Tahoe in that it's less than an hour from an international airport.

That's one of the things that sold Los Angeles residents Lea and Barry Porter on a spacious house at Deer Valley's stylish Deer Crest development with spectacular views of the Jordanelle Reservoir and Uinta Mountains.

"Getting in and out of Salt Lake City is so easy," Lea said. "We can catch the 6 a.m. flight and be on the mountain skiing by 10 a.m."

The Porters considered buying a ski getaway at other resorts, but found Deer Valley more to their liking because it's more family oriented. Park City offers conveniences - like nearby grocery and variety stores - that other resort towns don't.

"When you travel with three small kids, a nanny and a housekeeper, you need all the conveniences," she explained.

As Green discovered, upper-end Park City real estate is a solid investment, say the Porters, who purchased their Deer Crest house three years ago. So much so, that they also have purchased a multimillion-dollar condominium in the nearby five-star St. Regis Hotel, now under construction.

Vacation-home buyers like the Porters keep Park City's construction business booming and provide jobs for an army of maintenance workers. And their property taxes - 40 percent more than those levied on primary residences - pay a huge share of the budget for roads, sewers and schools, said Williams, the mayor.

And that's not all - the Park City Board of Realtors reports there are more than 1,100 licensed brokers and agents working the western Summit County area. It includes such upscale developments as The Colony, Glen Wild, Promontory Ranch, Empire Canyon and Deer Valley.

Jess Reid, who has been in real estate in Park City for more than a quarter century, says buyers don't have to be worth $100 million to purchase in Park City. A two-bedroom condo at places like The Lodges at Deer Valley can be scored for $850,000 to $950,000.

"People are saying, 'I'm not getting any younger and I've always wanted a place in the mountains.' "

The fact that many second homes stand empty most of the year doesn't seem to bother the owners or the townsfolk, said Park City resident Ira Sachs, who lived at the Stag Lodge in Deer Valley's Silver Lake area for 17 years before moving north of town.

"I didn't see my neighbors except for Christmas and President's week," he said. "It was wonderful."