Make it two in a row at No. 2 for Nevada.
For the second straight year, Chief Executive magazine has tabbed Nevada second among the best states for business.
The poll of more than 300 executives focused on employment, costs and business conditions in picking the best and worst among the 50 states.
This year, as last, Texas came out on top with Nevada right behind.
And, as has been the case in similar surveys in recent years, Nevada's relatively low taxes, sub-4 percent unemployment and nation-leading job growth made it a stellar state among Chief Executive respondents.
"National rankings like this one lend credibility to Nevada's economic development and marketing efforts," said Chuck Alvey, CEO of the Reno-based Economic Development Authority of Western Nevada. "As we continue to diversify, maintaining a friendly business environment remains a critical factor in distinguishing us from the rest."
For years, construction of news homes and businesses has helped fuel Nevada's economic machine, and the latest jobless figures for December showed rates of 3.8 percent statewide, 3.5 percent in Washoe County, 4.1 percent in Carson City, and 4.1 percent in Douglas County. The nationwide rate was 4.9 percent.
Last spring, Inc. magazine tabbed Reno tops on its list of "Best Places to Do Business in America" based on job growth among 274 metropolitan areas.
Inc., too, cited low costs and a regulation-friendly environment as Reno's chief assets.
Such rankings should be viewed in the context of a survey's wording, said Keith Schwer, economist at the University of Nevada, Las Vegas.
"Someone might find low taxes agreeable, but not the way tax revenues are spent, such as on education," Schwer said.
"It's never clear, but generally speaking, Nevada has, in a wide range of parameters, been an attractive state," he said. "Its urban areas are doing very well."