Pollina Corporate Real Estate has named Virginia the top state for business in its annual rankings.

Again.  It marks the third straight year that the commonwealth has held the top spot in the Pollina rankings. It won the 2011 rankings by the largest margin in the history of the study.

“Virginia can certainly be emulated by other states, which should view Virginia’s economic policies as a coloring book,’’ said Brent Pollina, Pollina vice president and author of the study. “All they need to do is stay between the lines of the coloring book, and they, too, can create a powerful pro-business environment.”

In June, CNBC announcedthat Virginia returned to the top spot in its rankings of the best states for business.

“To be named as the top pro-business state in this respected national survey for a third consecutive year is exciting,’’ Gov. Bob McDonnell (R) said. “But, to be lauded as ‘the model for the rest of the county’ by its authors shows we are not only doing things right, we are providing a roadmap for how states can navigate these difficult economic times and create pro-business environments that allow the private sector to create jobs and spur economic health.”

The study is based on 32 factors, including taxes, education, energy costs, infrastructure spending and workers compensation laws.