¶1¶ 16. {concurring). While I generally agree with the reasoning of the majority opinion and do concur in the result reached, I write this concurrence to point out a confusion often inherent in appellant opinions, that I believe needs clarification. My concern is the use of the words "subject matter jurisdiction," or simply "jurisdiction," when what is at issue is the competency of the circuit court to proceed.
¶2¶ 17. The terms competence and jurisdiction have been used without precision by courts and others on a repeated basis. Ocasio v. Froedtert Mem’l Lutheran Hosp., 2001 WI App 264, ¶ 1 n.2, 248 Wis. 2d 932, 637 N.W.2d 459, rev'd on other grounds, 2002 WI 89, 254 *769Wis. 2d 367, 646 N.W.2d 381. The two terms have very different underlying concepts. Subject matter jurisdiction is the power of the court to hear and decide a particular case or controversy. P.C. v. C.C., 161 Wis. 2d 277, 297, 468 N.W.2d 190, 198 (1991). A lack of subject matter jurisdiction can never be waived. State ex rel. Skinkis v. Treffert, 90 Wis. 2d 528, 531, 280 N.W.2d 316, 317 (Ct. App. 1979). In Wisconsin, a circuit court's jurisdiction over state claims is conferred by the Wisconsin Constitution. Miller Brewing Co. v. LIRC, 173 Wis. 2d 700, 705 n.1, 495 N.W.2d 660, 662 n.1 (1993). On the other hand, competence is the ability of a court to exercise its subject matter jurisdiction in regard to a particular issue in a particular case. Ocasio, 2001 WI App 264 at ¶ 1 n.2.
¶3¶ 18. In paragraphs 5 through 8, the majority opinion parces the effect of not following statutory procedures on a ch. 227 claim. It adopts the nomenclature used by the state, "jurisdiction," rather than the nomenclature presented by the issue at hand, "competence." Were I writing for the majority, I would conclude that the Grant County Circuit Court lacked competence to consider Johnson's ch. 227 claim because the legislature has determined the methodology by which challenges to rules must be made. As part of the legislative directive, Dane County Circuit Court was established as the forum in which to bring such claims. Accordingly, the Grant County Circuit Court did not provide a competent forum to decide Johnson's claim; and therefore, it may not proceed in that forum.