at 443, 581 S.E.2d at 795. “ ‘A court cannot undertake to adjudicate a controversy on its own motion . . . before a court may act there must be some appropriate application invoking the judicial power of the court with respect to the matter in question.’ ” Id. at 444, 581 S.E.2d at 795 (emphasis omitted) (citation omitted). For this reason, a defense based upon lack of subject matter jurisdiction “cannot be waived and may be asserted at any time. Accordingly, the appellants may raise the issue of jurisdiction over the matter for the first time on appeal although they initially failed to raise the issue before the trial court.” In re Green, 67 N.C. App. 501, 504, 313 S.E.2d 193, 195 (1984) (citations omitted), see also In re Z.T.B., 170 N.C. App. 564, 568, 613 S.E.2d 298, 300 (2005) (<HOLDING>). The dissent contends that as
holding that when defects in a petition raise a question of the trial courts subject matter jurisdiction over the action the issue may properly be raised for the first time on appeal holding that standing is a jurisdictional issue that can be raised for the first time on appeal holding that a party may not raise an issue for the first time on appeal holding that the sovereign immunity defense may be raised for the first time on appeal holding that an issue not raised in the trial court cannot be raised for the first time on appeal