Barron's, in conjunction with their partner RealtyTrac, compiled local deed and loan data, allowing them to keep a consistent methodology across all their destinations. In all locales, they selected the ZIP Codes with the highest concentrations of second homes. RealtyTrac then filtered the database for all nondistressed, single-family homes that sold above $1 million, across all the destinations. In the end, they came up with a list of 20 best second-home resort towns, with Tahoe coming in at #8. Read the article here, and check out the Tahoe Luxury Properties lakefront listing highlighted! Or, view the slideshow online.