Schering-Plough Healthcare Products, Inc. v. State Board of Equalization

OPINION

DROWOTA, Justice.

This case presents for review the decision of the Court of Appeals which reversed the Chancery Court’s dismissal of the petition of Schering-Plough Healthcare Products, Inc. (“Schering-Plough”) which sought judicial review of a decision of the State Board of Equalization (“Board”). The Chancery Court dismissed the petition after concluding that it lacked subject matter jurisdiction over the action because Schering-Plough had failed to name Shelby County as a party in the petition and had failed to serve Shelby County with a copy of the petition within sixty days of the…