"Chief Executive" magazine's 2012 best and worst list rates Florida as the second most attractive business market in the country.
Florida moved past North Carolina this year to start nipping at the heels of number one Texas.
The 650 CEO's surveyed for the rankings praised the top five states -- Texas, Florida, North Carolina, Tennessee and Indiana -- for their low taxes and regulatory policies.
"Chief Executive" magazine credits Florida's rise to number two as an attractive business market to new tax relief and Governor Rick Scott."
"Since Scott took office, his administration has enacted business tax and regulatory reforms that have contributed to the creation of more than 140,000 private sector jobs and an unemployment drop of 2.1 percentage points last year—one of the biggest decreases in the nation."
CEO's also liked "Right-To-Work" states -- states that restrict union activity.
Other issues included in the evaluation were workforce quality, quality of living, educational resources, and infrastructure.
California was ranked the worst state in the eyes of the CEO's, followed by New York and Illinois.
