Manchester is the largest city in the state. It is located in Hillsborough County along the banks of the Merrimack River, which divides the city into eastern and western sections. Manchester often appears favorably in lists ranking the affordability and livability of American cities. In 2009, CNNMoney.com rated Manchester 13th in a list of the 100 best cities in which to live and launch a business in the United States. In addition, Kiplinger voted Manchester the second most tax-friendly city in the United States, second only to Anchorage, Alaska. Also in 2009, Forbes magazine ranked the Manchester region first on its list of “America’s 100 Cheapest Places to Live.