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Is boarding ships a valid strategy, or just a bad idea? And if it is successful, is it worth designing against it?

If I make a station with rental lots, and someone buys that lot, do I get the money? Likewise, do I get their taxes? What happens if you don't pay the tax? Do you just lose the lot? What happens to a lot's buildings when its owner loses it? Are they deleted, or left for the next buyer?