It is the tax payer. 

Not sure if regular income tax payment qualifies as an IRS debt.

Some jurisdictions allow tax payers to use new information beyond the date of valuation to appeal a value for the current year and some do not.

the examples for using this calculator, that I've watched have you looking at past tax payments. 

I'm not too concerned about that as he and his wife probably file a joint tax return and would be the considered the same tax payer for 1031 purposes.But I don't see how he could buy the property to complete his 1031 exchange and then you refinance it without you taking title. 

-At home go to the local municipal website and find the names of the taxpayers on those addresses -Use White Pages or something to get their phone numbers -Reach out see if you can make something work Hopefully that helps!

Is there an online access to to a public records of a tax payers or should i go to a village to make a request or something?

Is there a way I can pull some public record on property tax payers that would have addresses of people are living in the area I'm interested.

@Aaron Kaplan, From the 10,000 ft view the tax payer for the old property has to be the tax payer for the new property in a 1031 exchange.

The 'sane' taxpayers that vote, the 'silent majority' on the left and right, are in a climate to vote out the council members in St.Paul/Mpls.