It may be hard to fathom in today’s digitally-wired, been-there-done-that world, but more than 500 years after Christopher Columbus first sailed his fleet into the Caribbean there remains a tropical island amid this azure body of water that is largely undiscovered.

Roatan, located 35 miles off the coast of Honduras and part of the Bay Island archipelago, boasts uncrowded sugar sand beaches that bump up against the world’s second-largest coral reef.

If you’ve been there, you’re likely a member of the scuba tank-toting set. There’s an old saying among divers: you’ve either been to Roatan, or you’re planning on going. The “biggest” name resort on the island is Anthony’s Key, which is to divers what Pinehurst and Pebble are to golfers.

Have-clubs-will-travel types, however, can officially (as of this writing) put this Central American sexy meets Caribbean charm destination on their radar. World Golf Hall of Fame inductee Pete Dye and son Perry are designing the island’s first golf course, The Black Pearl, at the 400+ acre Pristine Bay Resort on the island’s postcard perfect north side.

The par-72, 7,057-yard layout, Dye’s first project in Honduras, is scheduled to open later this year. Roatan’s first golf course starts at the ocean’s doorstep with the first tee located just a smooth wedge from the planned marina.

After a stretch of holes that ease golfers into the round (read: fairly flat and flat-out fair), The Black Pearl rises into the island’s rolling foothills, where the majority of rounds will be made or broken. The trip back takes golfers on a wild, predominantly downhill return to the seaside clubhouse.

The Black Pearl will feature one of Dye’s signature island greens (here’s a hint: the putting surface will be even smaller than Dye’s famous 17th at TPC Sawgrass’ Stadium Course). Fourteen of the 18 holes will offer stunning vistas of the ocean and the Meso-American Barrier Reef.

And armchair agronomists take note: the entire layout is grassed with Paspalum turf, a revolutionary salt water tolerant grass that the Dyes pioneered many years ago at Caso de Campo on the Dominican Republic.

“The Black Pearl will be scenic, strategic and playable, and is laid out on one of the best canvases we’ve worked with,” says Pete Dye, who was inducted into the World Golf Hall of Fame in 2008 for his immeasurable impact on the modern game.

Unlike many resort golf projects, however, Pristine Bay Resort and The Black Pearl will place a strong emphasis on game improvement. A full service range including driving stations, multiple putting greens and a dedicated short-game area will be available to guests and members for honing their games.

Resort officials are also in the process of sourcing a golf school and/or name instructor and stay-play-instruction packages will be offered. In short, Pristine Bay Resort takes its golf seriously, yet will cater to both the low handicap and recreational golfer segments.

But golf alone isn’t the only (pardon the pun) pearl offered to lure golfers from the familiar fairways of the U.S and Canada to Pristine Bay Resort. The 120-room, five-star Resort and Spa at Pristine Bay is scheduled to open along with The Black Pearl later this year. Operated by boutique maestros, the Lancaster Group (think Jefferson Hotel in D.C.), the luxury property will set the gold standard for customer service on the island, according to resort officials.

Guests will have access to a beach club as well as the ocean-front Bay Village at Pristine Bay with boutiques, art galleries, restaurants, cafes and other entertainment options. And a 155-slip full-service marina located near The Black Pearl clubhouse will provide deep-water access for an array of sea-going vessels.

Pristine Bay Resort developers aren’t just focused on re-inventing the island as a golf destination; they’re sold on Roatan as a viable second and vacation home location for affluent Americans and Canadians.

And why not? The island offers low property taxes and no sales and import taxes (see sidebar about living in Roatan and Pristine Bay Resort). Crime is virtually non-existent, and title insurance -- a major concern, historically, in Mexico and other Central American countries -- is readily available.

Pristine Bay Resort offers a variety of residential products including bay view and golf course condominiums, two-, three-, and four-bedroom villa units and one-quarter-acre custom home lots, many with unobstructed views of the ocean. Villas start at $600,000 and range up to $1 million; lots start at $230,000 and range up to $460,000.

Getting There: Roatan is surprisingly accessible via flights from the U.S. and Canada. Roatan International Airport (RTB) is served by nine weekly, non-stop flights from the United States (Houston, Atlanta, Miami and Newark) on Continental, Delta and TACA. Other major carriers offer service into San Pedro Sula, with continuing service to Roatan.

Healthcare Costs? Doctor’s visits cost $15, and prescription drugs are 30 to 50 percent less than what they’d cost in the U.S. Most doctors were trained at American medical schools. There is one hospital on the island and several clinics.

Income Taxes? American citizens are not subject to Honduran income taxes on foreign-earned income. Only income earned in Honduras is taxed at a rate from 5 to 20 percent. Americans are also exempt from paying U.S. taxes on the first $80,000 of income earned in Honduras.

Property Taxes? Foreigners, as individuals, can own up to .75 acres. To own more, one must form a Honduran corporation. It will cost $1,500 to hire a qualified attorney to draft and file the proper paperwork.

Property taxes are exceptionally low. Expect to pay approximately $3.50 for every $1,000 of assessed value (i.e. property assessed at $100,000 will annually cost $350 in taxes.

For more information, visit www.pristinebayresort.com or call (786) 315-8657 / (323) 203-0623.