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Sure. If you drive past a tree, the tree is in motion with respect to your car. 

Relativity says that all constant-velocity reference frames are equally valid. 

However, your car doesn't have constant velocity for very long. The tree's reference frame is useful because it contains many objects - trees, road, buildings - that never accelerate. 

(Actually, they ARE accelerating as the Earth rotates, so from a more universal perspective the tree's current reference frame is no more useful than the car's. But for those of us also on Earth, the rotation cancels out)