Bellevue is the top city in a new ranking of best American cities to live and launch a new business by CNN Money.com. Seattle doesn't even make the list of the top 100 such places. The survey rates Bellevue high for its low crime rate, great schools, excellent health care, and diverse population (40 percent nonwhite or foreign-born). It describes the town as having "grown with unusual grace" into a place that is sophisticated and metropolitan but not yet crowded or expensive. Apparently the survey is not aware of the traffic problems on the Eastside, though some of the comments on the site point that out, along with the high cost of housing. One Seattleite protests: "Boring!" The survey notes the absence of a state income tax as one of the incentives for starting businesses, and glosses over the B&O tax, normally thought to be a disincentive for startups, by noting that the Bellevue local rate doesn't cut in until $135,000 in revenues (highest in the area). Here's how other Northwest cities rank in the survey, which combines ratings for business climate for startups and good lifestyle: Portland (6th place), Denver (7), Boise (19), Bellingham (27), Olympia (40), Corvallis (48), Spokane (77), Bend (87), Billings (89), Coeur d'Alene (95), and Eugene (96). The rankings confirm what many urban experts are finding. The most desirable places for people to live in are relatively small and neighborly, are good for raising families, safe, have good schools, are near a big city for services and airlines, impose relatively low taxes, and are not bland suburban but have elements of urban form.