He settles taxes on first residence depending on constructed area and type (9)
I believe the answer is:
ratepayer
'he settles taxes on first residence' is the definition.
The answer is a person as well as being a singular noun. This is suggested by the definition.
'depending on constructed area and type' is the wordplay.
'depending' becomes 'r' (I am not sure about this - if you are sure you should believe this answer much more).
'on' says to put letters next to each other.
'constructed' indicates an anagram.
'and' means one lot of letters go next to another.
'area' after 'type' is 'typearea'.
'typearea' is an anagram of 'atepayer'.
'r'+'atepayer'='RATEPAYER'
Can you help me to learn more?
(Other definitions for ratepayer that I've seen before include "Person formerly liable to local property tax" , "One contributes tax" , "One is taxed" , "old contributor to local community" , "Contributor to local council funds" .)