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PFIZER INC. v. LANCASTER COUNTY BD.

Nos. S-99-908 to S-99-913.

616 N.W.2d 326 (2000)

260 Neb. 265

PFIZER INC., appellant, v. LANCASTER COUNTY BOARD OF EQUALIZATION, appellee.

Supreme Court of Nebraska.

August 25, 2000.

Attorney(s) appearing for the Case

Michael L. Schleich, of Fraser, Stryker, Meusey, Olson, Boyer & Bloch, P.C., Omaha, for appellant.

Gary E. Lacey, Lancaster County Attorney, and Michael E. Thew, Lincoln, for appellee.

HENDRY, C.J., WRIGHT, GERRARD, McCORMACK, and MILLER-LERMAN, JJ., and INBODY and CARLSON, Judges.

McCORMACK, J.

FACTUAL AND PROCEDURAL BACKGROUND

The following facts were stipulated by the parties: Pfizer Inc. is a multinational corporation authorized to do business in Nebraska, engaged in the development, manufacture, and sale of pharmaceuticals and other health care products. In 1994, Pfizer agreed to purchase the assets of SmithKline Beecham Animal Health (SBAH) from SmithKline Beecham PLC, a publicly owned British corporation. This transaction was...

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