Superior/Ideal v. OSKALOOSA BD. OF REV. , 419 N.W.2d 405 ( 1988 )

CARTER, Justice

(concurring specially).

I concur in the majority opinion but write separately to consider another issue. I believe the time is long overdue to limit the principle that subject matter jurisdiction may be raised at any time to those situations involving the power of the court to hear and decide cases of the general class to which the proceeding belongs. It should be required that technical infirmities which only serve to defeat the court’s jurisdiction in a particular case be timely raised.

Clearly, the Iowa district court does have power to hear and decide appeals from action taken by the local board of review in assessment matters. Consequently, I would hold that appellees’ belated jurisdictional challenges in the present case were not timely raised and therefore were waived.

LAVORATO, J., joins this special concurrence.