We review a district court's grant of a motion for summary judgment based on a party's failure to exhaust administrative remedies de novo. Our de novo standard of review of a summary judgment is the same standard used by a district court considering a motion for summary judgment pursuant to M. R. Civ. P. 56(c). Offerdahl v. State, 2002 MT 5, ¶¶ 11–12, 308 Mont. 94, 43 P.3d 275.
We review a district court's dismissal of a complaint for lack of subject matter jurisdiction based on failure to exhaust administrative remedies for correctness. Schuster v. N.W. Energy Co., 2013 MT 364, ¶ 6, 373 Mont. 54, 314 P.3d 650 (citing Mt. Water. Co. v. Mont. Dep't of Pub. Serv. Reg., 2005 MT 84, ¶¶ 8, 18, 326 Mont. 416, 110 P.3d 20 (citation omitted) ("[T]his Court reviews the conclusions upon which [the dismissal of a complaint for declaratory relief] is based, which in this case is the District Court's determination that it lacked subject matter jurisdiction, to determine whether the court's interpretation of the law is correct.")).