Opinion ID: 1718066
Heading Depth: 1
Heading Rank: 9

Heading: extension of statutory filing deadline

Text: In its findings and order in the case at bar, TERC discussed its so-called mailbox rule, which essentially states that appeals will be deemed filed so long as they are postmarked within the statutorily prescribed filing period. See 442 Neb.Admin.Code, ch. 5, § 001.03. TERC also discussed its borrowing of the doctrine of unique circumstances from Kansas case law, which has allowed TERC to accept appeals filed and postmarked after the statutory deadline. Both have effectively extended the 30 day filing deadline for appeals to TERC as set forth by statute in § 77-1510. Although neither of these issues was assigned as error on appeal, it is necessary for us to address the jurisdictional issues these proposed extensions present. Even though an appellate court ordinarily considers only those errors assigned and discussed in the briefs, the absence of subject matter jurisdiction may be raised at any time by any party or by the court sua sponte. County of Sherman v. Evans, 252 Neb. 612, 564 N.W.2d 256 (1997). Subject matter jurisdiction is the power of a tribunal to hear and determine a case of the general class or category to which the proceedings in question belong and to deal with the general subject matter involved. Glass v. Nebraska Dept. of Motor Vehicles, 248 Neb. 501, 536 N.W.2d 344 (1995). To acquire jurisdiction over the subject matter of the action, there must be strict compliance with the time requirements of the statute granting the appeal. See id. Here, we are concerned with the statute under which appeals are taken to TERC, specifically § 77-1510, which provides the time line within which appeals to TERC must be taken. We must determine whether TERC had the authority to adopt a rule which affects the timing of appeals filed as well as TERC's adoption of an equitable principle which would give them subject matter jurisdiction over untimely filed appeals in certain situations.