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62. Blue Ash, Ohio
Population: 11,948
Pro: Tax credits for businesses
Con: Relatively high cost of living

While Blue Ash maintains a diminutive population, the city is second only to Cincinnati as the largest employer in the region - its population more than quadruples during the workday. Why? Blue Ash, which essentially sits inside Cincinnati, is home to a number of corporate satellite locations, including offices for Proctor & Gamble, Time Warner, and CitiGroup's IT division. Consequently, the small, intensely planned community (Blue Ash's land use is exactly 35% residential and 35% business; the rest is for public or other use) presents an elite image that segregates it from the greater metropolitan area, according to local business owners. Startups can benefit from programs such as Ohio's Job Creation Tax Credit, which goes to companies that create 25 new full-time jobs paying at least 150% of the minimum wage.

Thanks to the community's careful design, Blue Ash boasts an excellent infrastructure - the schools are top-notch, the streets are safe, and the citizens enjoy a variety of community services. While Blue Ash has easy transportation access to Cincinnati, locals can golf on the city's own course and enjoy concerts at the Towne Square. -Mina Kimes

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Last updated July 02 2008: 11:16 AM ET
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