What does a taxpayer mean

[JohnnyOV 2]

along with all the other names when refering to an apt building?

[FDNY 10-75 640]

Taxpayers are one or two story commercial edifices with wooden interiors and usually masonry exteriors. They are like row shops, or strip malls. They are generally 20x50, and have a basement and cockloft. Problems arise when the cockloft is common amongst other buildings around it. They are generally dangerous fires because these buildings generally are filled with flammable/burnable materials, or worse hazardous materials. They are also hard to fight fires in after hours when roll down metal doors or iron bars are secured over windows and doors.

[cas2383 22]

Also, usually they may have apartments above the commercial space on the first or second floors.

[R1SmokeEater 359]

A row of stores ( sometimes apts above) Constructed basically cheaply (common cockloft) by the landowner which he used the rents to pay the taxes on the property ie: Taxpayer.