Final answer:
Tax Offices and Municipal Offices are classified as government buildings, not as private or commercial buildings, providing public and government services.
Step-by-step explanation:
Tax Offices and Municipal Offices are typically government buildings. They are not defined as private buildings, which are owned by individuals or corporations and not used for government purposes. The functions of Tax Offices include the administration of tax collection and adherence to tax laws, while Municipal Offices handle local government tasks such as issuing permits, maintaining civil records, and providing public services that contribute to the community welfare. Neither are categorized as commercial buildings, which are designed for conducting commerce and business activities.