MMG Real Estate Advisors is pleased to present the opportunity to acquire Pagosa Views, a fully entitled 819-unit PUD in Pagosa Springs, Colorado, offering a shovel-ready development opportunity with entitlements recorded permanently with the land. The Town has approved 681 for-sale residential units across six product types and 138 nightly/weekly rental cabins, creating a dual-revenue thesis that captures both vacation-home buyer demand and short-term rental cash flow in a resort market anchored by The Springs Resort and Wolf Creek Ski Area. The 91.05-acre infill site fronts US Highway 160 with immediate access to town amenities and all utilities available, and ownership has already driven significant value since its 2022 acquisition, allowing a buyer to inherit a fully approved master plan with pre-selected contractors ready to break ground.