住民 じゅうみん納税 のうぜい しゃではありませんでした
jūminnōzeishadewārimasendeshita

Noun
Desu Copula

The polite, past negative form of 住民納税者

1. Was not a resident taxpayer.; Was not a tax-paying resident.

Past/Perfective
Negative
Polite
Formal Register