Harris v. Pembaur
1987.NC.41440; 84 N.C. APP. 666; 353 S.E.2D 673
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We first address the question of subject matter jurisdiction. Jurisdiction of the court over the subject matter of an action is the most critical aspect of the courts authority to act. Subject matter jurisdiction refers to the power of the court to deal with the kind of action in question. W. Shuford, N.C. Civil Practice and Procedure ? 12-6 (1981).
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