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Anthony Water & Sanitation District v. Turney6/13/2002 and EBID received actual notice by virtue of AWSD's mailing a courtesy copy to them. However, actual notice is irrelevant when the statute requires service on the party in the same manner as civil summons or publication in a certain way. See In re Application of Angel Fire Corp., 96 N.M. at 653, 634 P.2d at 204. Furthermore, actual notice to two parties is irrelevant when the statute requires all parties to be served and our cases have held that the failure to serve even one party divests the court of jurisdiction to hear the appeal. See El Dorado Utils., Inc., 120 N.M. at 168, 899 P.2d at 611.
Finally, AWSD argues that under Rule 12-216(B) subject matter jurisdiction is never precluded from review by appellate courts. AWSD's argument is unavailing. Matters having the effect of denying the existence of subject matter jurisdiction-the power of a court to hear and decide matters-cannot be waived and may be raised at any time. Chavez v. County of Valencia, 86 N.M. 205, 209, 521 P.2d 1154, 1158 (1974). AWSD, however, seeks to do the opposite; it seeks to create jurisdiction with new arguments. We are not aware of any authority, and AWSD cites none, that would excuse lack of preservation in this context. The policy reasons supporting the rule we have recognized certainly do not apply.
The decision of the district court is affirmed.
IT IS SO ORDERED.
WE CONCUR:
LYNN PICKARD, Judge
CYNTHIA A. FRY, Judge
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