RALEIGH, (SGRToday.com) - A Chief Executive Magazine survey of business leaders has rated North Carolina the third best state in the country in which to conduct business.

This is the second year North Carolina has taken third place.

Texas ranked first, followed by Florida.

The magazine posted the following notes about North Carolina:

#15 in Taxation and Regulation

#10 in Workforce Quality

#3 in Living Environment

Right to Work? ✓

The rankings can be found at chiefexecutive.net