Not precisely, no. Her taxes will still be assessed on the market value of the property - meaning she's got to have enough revenue from the business (or just g

Not precisely, no. Her taxes will still be assessed on the market value of the property - meaning she's got to have enough revenue from the business (or just general personal wealth) to pay taxes on what the government will assess as incredibly valuable land, for a factory. She can easily end up with a net loss. Or draining all her resources until she ends up having to sell anyway.