EAGLES, Judge.
Plaintiff first argues that the trial court erred in granting defendant Buncombe County DSS' motion to dismiss pursuant to Rule 12(b)(1) for lack of subject matter jurisdiction. We agree and remand to the Superior Court because we conclude that the trial court erred in failing to make additional findings necessary to determine in what forum jurisdiction properly lies.
"[A] subordinate division of the state, or agency exercising statutory governmental...
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