Sorry Irie, but you are coming across as a real idiot. Do you really think that any business does not take the cost of Property taxes into consideration when determining what rent will be? And, when a company sells it into a holding company and then leases it back, who do you think pays the property taxes?
And even when you start a business venture, most small business owners must personally guaranty the loan. And leasing back has to do more with other tax reasons.

Maybe you should take Business 102 since you obviously have little concept as to real business.