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SCHLESSINGER v. OLSEN

Nos. 58581, 59169.

102 Ill.2d 497 (1984)

468 N.E.2d 1158

SHIRLEY SCHLESSINGER et al., Appellees, v. SIDNEY R. OLSEN, Recorder of Deeds, et al., Appellants. — ROBERT HOFFMAN et al., Appellees, v. FRANK J. NUSTRA, Recorder of Deeds, et al., Appellants.

Supreme Court of Illinois.

Modified on denial of rehearing September 28, 1984.

Attorney(s) appearing for the Case

Richard M. Daley, State's Attorney, of Chicago (Jane Clark Casey, Deputy State's Attorney, and Christopher Kerns, Assistant State's Attorney, of counsel), for appellants.

Arthur T. Susman, of Prins, Flamm & Susman, Ltd., of Chicago, for appellant Portia Kern.

Neil F. Hartigan, Attorney General, of Springfield (Michael T. Mullen, Assistant Attorney General, of Chicago, of counsel), for intervenors-appellants State of Illinois and Department of Revenue.

Bilandic, Neistein, Richman, Hauslinger & Young, Ltd., of Chicago (Harry A. Young, Jr., and Norman T. Finkel, of counsel), for appellee Shirley Schlessinger.

Fred L. Foreman, State's Attorney, of Waukegan (Gary Neddenriep, Deputy State's Attorney, and Margaret J. Mullen, Assistant State's Attorney, of counsel), for appellants.

Richard J. Biondi, of Waukegan, and Robert D. Allison, of Chicago, for appellees.

Reversed and remanded. Appeal dismissed.

JUSTICE UNDERWOOD delivered the opinion of the court:

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...

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