This sounds like a failover process. Corentin's answer is spot on, but if it is in the context of a failover:
JIRA is not just a "web server". If you do mean just the web-server (a lot of us stick JIRA behind Apache or Nginx), then you just point the failover web-server at the JIRA.
If you mean "my JIRA server has failed", then, for failover, I'd expect you to have (or build) a new JIRA installation, with no data, on a new machine, with the same version of JIRA as the production system. In this case, yes, you point that at your old database, start the failover JIRA and it'll work. BUT, you will need to reindex it before your users can make use of it as well.
You'll want to copy attachments anyway.
For the re-index, in theory, yes, as long as your process has been "shut down production JIRA cleanly with the stop-JIRA script". Unfortunately, even with a clean shutdown, I've had problems with indices that have simply been copied.
And, remember that jira_home contains the file pointing it to the production database, so you need to exclude that (I'd drop all the working and temporary directories too, but that's not critical)
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