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Source: Barron's Dictionary of Legal Terms, Steven H. Gifis, 5th Edition; ©
Subject matter jurisdiction cannot be created by waiver, acquiescence or agreement of the parties, or by error or inadvertence of the parties or their counsel, or by the exercise of power by the court; it is a power that arises solely by virtue of law.
When a court lacks subject matter jurisdiction, its judgment is void and must be reversed on appeal.
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