PATTI ROCCO had a dream one night about five years ago in which she and her husband built a luxury hotel and restaurant in the heart of the Lakes Region.

On Friday, she and husband Ed will realize that dream when they have their “soft” opening of The Lake Estate on Winnisquam in Tilton, the $90 million hotel built with senior partners Dan Dagesse and his wife, Elaine, who are the co-owners of the Nucar automobile sales and service chain in New Hampshire.

What they have built aims to impress visitors and locals, who should also benefit when the hotel and its restaurants provide tax revenue for each town as well as the employment opportunities the new inn is offering — though it is already fully staffed with about 150 local workers.

But though there are luxury hotels in the state, and som

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