There's a simple answer to why Hirshfield's is listed as the owner and
Hey City as the taxpayer:  this property is owned under a contract for
deed.

Until the contract for deed is satisfied, Hirshfield's will remain the
owner.  It retains the fee title until the contract is paid off, at
which point it has a contractual obligation to deliver the deed.  Thus
the name 'contract for deed.'

Hey City is the listed taxpayer, likely because of the particular lease
terms between the City and Hey City making Hey City responsible for
property taxes, if any.  Typically, the contract for deed vendee (in
this case the City, who is paying on the contract) is the listed
taxpayer, as they are responsible for the property taxes.  I'm simply
guessing the lease terms between the city and Hey City make Hey City
responsible, which is not that unusual in such a case.

David Brauer wrote, in response to Vicky Heller:

Given this is a LEASE dispute, it appears the city owns the building and
Hey
City was a tenant.

(The city and county's web site appear to have a flaw listing single
private
tenants of publicly owned buildings as taxpayers. As I recall, Target
Center
has the same flaw. But it is a flaw. Ask yourself - why would Hey leave
a
building SHE owned?)

Vicki writes:

The Minneapolis property records show Hey City Stage as the taxpayer and
the
CURRENT TAXABLE VALUE AS ZERO - SINCE 1994.



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