One who is assessed and pays a tax.

someone who pays taxes

an individual who owns property in the town of Falmouth and is responsible for paying taxes on that property

a person who has filed a return or who is required to file a return, or a person against whom a tax has been assessed or to whom a notice of intention to assess a tax has been issued

Also called the exchanger. The taxpayer has property and would like to exchange it for new property. While all parties in an exchange are theoretically taxpayers, this term applies to the party who expects to receive tax deferred treatment under Section 1031.

The person or entity that is completing the tax-deferred, like-kind exchange transaction, commonly referred to as Exchangor.

Client, investor, exchanger.