What are the best US states/cities to live/retire?

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4/15/2007
Young, healthy, active male + girlfriend (41 & 35); best place to enjoy nature, outdoor activities (walking, hiking, cycling, boating, golf); also like dining out, culture, some nightlife; prefer as well lower taxes... is Arizona the place to be??? (other suggestions??? - Florida, Texas, Cali....)
Tim | ,