matter jurisdiction is defined as “the power to hear and determine cases of the general class to which any particular proceeding belongs.” K.S., 849 N.E.2d at 540. Here, it is clear that the Marion Superior Court possessed jurisdiction over the general class of cases to which this petition belonged. First American filed a petition for review of an order issued by the Commissioner, head of an administrative agency, as contemplated by the AOPA. See Ind.Code § 4-21.5-5-2. The Commissioner’s argument that First American failed to exhaust its administrative remedies as set forth in Indiana Code section 4-21.5-5-4 goes towards the jurisdiction of this particular case, and is thus a procedural and not jurisdictional error. See Kennedy v. Town of Gaston, 923 N.E.2d 988, 994 (Ind.Ct.App.2010) (<HOLDING>). Because the Commissioner raises this alleged
holding that the juvenile courts alleged failure to approve by written order the filing of a delinquency petition was a procedural error and not a jurisdictional one and thus could not be attacked collaterally holding that claims not presented to the ij and bia should be dismissed for failure to exhaust administrative remedies holding that partys failure to file a timely internal administrative appeal as required by regulations of the department of agriculture constituted failure to exhaust administrative remedies and precluded judicial action holding that the alleged failure to exhaust administrative remedies under the unsafe building act was a procedural rather than jurisdictional error and was thus waived when it was not raised in a timely fashion holding that the petitioner failed to exhaust his administrative remedies with regard to his claim involving a procedural error correctable by the bia