The best place is the track.. A warehouse parking lot is your other option as long as you have permission from the owner and/or legal occupant. Anywhere else (including a warehouse parking lot without the owner's permission), that's considered "stunting" (a.k.a. "street racing") and since it's a criminal offense, private property doesn't matter.
P.S. Sorry for the hijack, 100shot, but I figured you might end up being interested in this and in any case other n00bs could find this useful
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