BARNES, J.
. . . On March 10, 2010, St. Joseph filed with the trial court an unverified petition for judicial review of the HRC’s final order. On April 5, 2010, St. Joseph filed an amended petition containing a verification. On April 13, 2010, the HRC filed a motion to dismiss arguing that, because St. Joseph failed to timely file a verified petition, the trial court lacked subject matter jurisdiction. On April 21, 2010, St. Joseph filed a motion to amend its petition. On May 7, 2010, St. Joseph filed a motion to dismiss its petition without prejudice, arguing that the HRC’s final order was invalid because it lacked a quorum when it approved the ALJ’s proposed order.
On June 1, 2010, after a hearing, the trial court granted the HRC’s motion to dismiss for lack of subject matter jurisdiction. The trial court stated:
This court acknowledges that the dismissal of a petition because [St. Joseph] failed to include one sentence in the Petition appears to be an overly severe sanction; especially considering that the amendment of the Petition to include the verification does nothing to add to the content of the information made available to the opposing party or the Court. However, given the precedent established, and the reluctance of this Court to disregard precedent, [HRC’s] motion to Dismiss should be granted and dismissal under T.R. 12(B)(1) is appropriate. ….
In K.S. v. State, 849 N.E.2d 538, 540 (Ind. 2006), our supreme court clarified:
Like the rest of the nation’s courts, Indiana trial courts possess two kinds of “jurisdiction.” Subject matter jurisdiction is the power to hear and determine cases of the general class to which any particular proceeding belongs. Personal jurisdiction requires that appropriate process be effected over the parties.
Where these two exist, a court’s decision may be set aside for legal error only through direct appeal and not through collateral attack. Other phrases recently common to Indiana practice, like “jurisdiction over a particular case,” confuse actual jurisdiction with legal error, and we will be better off ceasing such characterizations.
The K.S. court went on to explain, “Attorneys and judges alike frequently characterize a claim of procedural error as one of jurisdictional dimension.” K.S., 849 N.E.2d at 541. “‘The question of subject matter jurisdiction entails a determination of whether a court has jurisdiction over the general class of actions to which a particular case belongs.'” Id. at 542 (quoting Troxel v. Troxel, 737 N.E.2d 745, 749 (Ind. 2000)). “Real jurisdictional problems would be, say, a juvenile delinquency adjudication entered in a small claims court, or a judgment rendered without any service of process. Thus, characterizing other sorts of procedural defects as ‘jurisdictional’ misapprehends the concepts.” Id.
As this concept relates to the timely filing of a complaint in the Tax Court, our supreme court has held:
Because the timeliness of filing does not affect the subject matter jurisdiction of the Tax Court, any objection to the timeliness of filing is a procedural rather than jurisdictional error that can be waived if not raised at the appropriate time. Timely filing relates to neither the merits of the controversy nor the competence of the court to resolve it.
Packard v. Shoopman, 852 N.E.2d 927, 931-32 (Ind. 2006). (footnote omitted)
There is no dispute that the trial court had jurisdiction over the general class of actions at issue here–petitions for judicial review of agency actions. The HRC argues, however, that K.S. involves a juvenile delinquency matter and not AOPA and that the legislature has not “gotten on board with this new trend” since K.S. was decided in 2006. . . . .
First, the HRC offers no explanation as to why the analysis of jurisdictional concepts in K.S. applies with less force in an AOPA case than it does in a juvenile delinquency adjudication. Either a trial court has subject matter jurisdiction–the power to decide the general class to which any particular proceeding belongs–or it does not. See K.S., 849 N.E.2d at 540. Second, although K.S. clarifies certain jurisdictional concepts, we do not believe it is a “new trend.” See, e.g., State ex rel. Young v. Noble Circuit Court, 263 Ind. 353, 357-58, 332 N.E.2d 99, 102 (1975) (determining that trial court had subject matter jurisdiction over election recount petition based on the statutory jurisdictional grant, concluding that candidate’s improperly captioned petition for recount was not subject to dismissal for lack of subject matter jurisdiction, and overruling decisions to the contrary). Moreover, the legislature’s inaction could even arguably be seen as acquiescence to our supreme court’s analysis of subject matter jurisdiction. See Fraley v. Minger, 829 N.E.2d 476, 492 (Ind. 2005) (“[I]t is well-established that a judicial interpretation of a statute, particularly by the Indiana Supreme Court, accompanied by substantial legislative inaction for a considerable time, may be understood to signify the General Assembly’s acquiescence and agreement with the judicial interpretation.”). Thus, the HRC has not convinced us that K.S. does not apply here.
Based on K.S., we conclude that the failure to file a verified petition does not deprive a trial court of subject matter jurisdiction. Instead, the failure to file a verified petition is accurately described as a “procedural error.” Thus, the trial court had subject matter jurisdiction over St. Joseph’s petition regardless of the fact that it was unverified.
. . . .
Having reached this conclusion, we must determine whether an unverified petition for judicial review may be amended and whether the amendment relates back to the date of the filing of the original petition pursuant to Trial Rule 15….
. . . .
Like the timely transmission of an agency record, AOPA clearly requires that a petition for judicial review “must be verified.” I.C. § 4-21.5-5-7. Nevertheless, Trial Rule 15 specifically allows for the amendment of a pleading and the relation back to the date of the original pleading. We are unaware of any similar Trial Rule that would permit the untimely transmission of an agency record. In that regard, the line of cases addressing the untimely transmission of an agency record, including Meyer, are distinguishable from the question before us today.
. . . .
. . . We believe that, by the verification requirement, the General Assembly did not intend to preclude a court promulgated rule from allowing a petition to be amended and to relate back to the date of the filing of the original petition in accordance with Trial Rule 15.
. . . .
We . . . conclude that the trial court had subject matter jurisdiction over St. Joseph’s unverified petition and should consider St. Joseph’s motion to amend on the merits. We reverse the trial court’s dismissal for lack of subject matter jurisdiction and remand for it to consider St. Joseph’s motion to amend.
FRIEDLANDER, J., and CRONE, J., concur.