User:Ngc1976/sandbox

In real estate, urban planning, and especially firefighting, a taxpayer refers to a small one or two story building built to cover the owner's annual property tax assessed for owning a parcel of land. They are usually constructed with the hope that they can soon be redeveloped into a larger building capable of generating more revenue, or simply to hold a parcel of land while waiting for value to appreciate. Taxpayer buildings are criticized for being poorly or cheaply built, but allow a developer to stay in business while they wait for more favorable conditions.

History
Origins go here. Streetcar suburbs, commercial use, failed with US cities

Legacy
Status today, fire risk, redevelopment