The evidence keeps piling up: Utah is a good place to do business. The trick now is to keep it that way -- especially in Utah Valley.

The Beehive State was ranked No. 2 in the nation (after Virginia) in Pollina Corporate Real Estate Inc.'s 2009 list of pro-business states. The list is used by thousands of site selectors to determine whether companies should locate in Utah.

And that's No. 2 with a bullet, as they say on ratings of pop music sales. "In 2004, the first year we did the study, Utah ranked 21st. Now it's in second place. Utah rose faster than any other state because of the changes it made to its taxation policies and spending to improve transportation infrastructure. That's reflective of good political leadership," said Ron Pollina, president and geoeconomist for Pollina Corporate.

State officials also tout a low cost of doing business and a well-educated and hard-working populace.

Though the recession obviously has slowed business expansion, opportunities remain. State officials point to the expansion of Microsoft, Goldman Sachs and eBay in Utah as promising harbingers of what may come.

California's economic crisis is prompting companies to look for places outside the Golden State to serve the Western U.S., and Utah is getting serious attention.

The Associated Press also just compiled an Economic Stress Index that looks at how thousands of counties nationwide are faring. It ranked Utah County, and most counties in the Beehive State, among the counties that are doing fairly well, though not in the top 5 percent.

It's a tough time, as everybody knows. And recovery may vary not just be region or state, but by metropolitan area, according to a new study from the Brookings Institution.

The think tank's "Metro Monitor" report surveyed the economies of the 100 largest metro areas. The study looked at an array of economic indicators -- including employment, wages, the value of goods and services produced, foreclosures and housing prices. Overall, Metro Monitor put the Provo-Orem area in the middle tier of the 100 urban areas. That's not bad, though not great.

That study concluded that dozens of other cities seem to be weathering the recession better. This includes big cities such as Dallas and Washington, but also less-heralded places such as Wichita, Little Rock and New Haven.

So Utah Valley businesses and governments shouldn't be complacent. The state's economy retains some advantages, but others are building momentum and may be ready to break ahead in the worldwide competition for business.

That's why it remains essential for state and local government to keep taxes low and for government at all levels to work to retain and attract enterprises.

Pollina says Utah needs more real estate tax abatement, corporate tax abatement and job training programs.

But the state shouldn't go for gimmicky tax breaks; government typically ends up trying to pick winners and losers, often with poor results. Instead, both state and local governments should heed the lessons of the recent past keep tax rates low in general, while backing infrastructure improvements (such as the upgrade of Interstate 15) that will provide wide benefits to all businesses and the community at large.

Having a good business climate pays off. Our past and present are reminders of the truth of that. Our future depends on how well Utah remembers it going forward.