Depends on how you define flat. If you talk about lowest highest peak, then FL does win (as noted above). However, one should consider an overall surface roughness coefficient. I think, but I'm not sure, that Kansas wins in this regard.
From the Annals of Improbably Research (AIR journal), Kansas, even with a higher overall elevation than FL, is actually flatter than a pancake.
The link is kind of funny. Sometimes I regret being lumped in with other science-minded folks, but the AIR journal usually has some funny stuff.
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