In this case, it wouldn't really be in Apple's interest to say we should treat them as just individual people who happen to work together. They're only getting

In this case, it wouldn't really be in Apple's interest to say we should treat them as just individual people who happen to work together. They're only getting a custom property-tax abatement deal because they're a large and important corporation that's treated differently than regular people are. If a bunch of separate individuals had bought parts of this land and each ran small-scale businesses on it, they'd be paying regular property-tax rates, and no state legislator would be rushing to grant them a special carve-out.