According to Forbes, the 60,500-square-foot Hillsboro Beach home is the second highest-priced listing in the nation, behind the $195 million Gemini compound in ManalapanThe Palm Beach Post reported in September 2014 that the 4 1/2-acre property includes an 11-bedroom, 17-bathroom main house; 465 feet of ocean front; a 492-foot dock that can accommodate a 185-foot yacht; and an underground garage with parking for more than 30 cars. It also boasts the first-ever IMAX Theater contracted for private use, featuring a 50- by 27-foot screen and seating for 18.

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The Palace of Versailles-inspired estate was originally offered for $139 million last year but was taken off the market, the Wall Street Journal reports. Project manager Joseph Leone, who has been working on the home for seven years, told WSJ that the owner, Middlesex Corp. founder Robert Pereira, decided to hold off on listing the property until the main house was nearly complete. Pereira also is building two guest houses on a smaller adjacent lot that will include an underground entertainment center with a go-kart course, ice-skating rink, bowling alley and nightclub, Leone said.

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