What type of building construction is typically used for newer taxpayers?

Newer taxpayer buildings are often constructed using Type 2 construction, which is classified as noncombustible. This type of construction emphasizes the use of non-combustible materials, meaning the structural components and exterior walls are less likely to contribute to a fire's growth and spread. This approach has become common in modern commercial and mixed-use properties to enhance fire safety and to comply with stricter building codes that aim to reduce fire hazards in urban settings.

Type 1 construction, which is fire-resistant, usually involves concrete and steel used in high-rise buildings, but it is less common in smaller taxpayer structures. Type 3 construction, known as ordinary construction, often involves wooden beams and is typically found in older buildings, making it less suitable for newer designs. Lastly, Type 4 construction, or heavy timber, utilizes solid wood materials that are inherently more combustible, which again makes it less typical for newer structures. Therefore, the use of Type 2 construction aligns with modern safety and design practices prevalent in contemporary taxpayer buildings.