Most, if not all, lightning flashes produced by storms start inside the cloud. If a lightning flash is going to strike ground, a channel develops downward toward the surface. When it gets less than roughly a hundred yards of the ground, objects like trees and bushes and buildings start sending up sparks to meet it.
When one of the sparks connects the downward developing channel, a huge electric current surges rapidly down the channel to the object that produced the spark. Tall objects such as trees and skyscrapers are more likely than the surrounding ground to produce one of the connecting sparks and so are more likely to be struck by lightning.
Mountains also make good targets. However, this does not always mean tall objects will be struck. Lightning can strike the ground in an open field even if the tree line is close by.
