Schlessinger v. Olsen

We have reconsidered our earlier denial of a motion to consolidate these appeals and now dispose of both in this opinion. While cause No. 59169 also involves a jurisdictional question, which we find dispositive, each case involves the disposition of tax monies collected under the following State statute which was in effect from August 7,1978, to May 17,1979, and provided in pertinent part:

“A tax is imposed on the privilege of transferring title to real estate, as represented by the deed that is filed for recordation, at the rate of 50 cents for each $500 of value or fraction thereof stated in…