of administrative remedies exist where the administrative remedy is inadequate or would be futile. Ahles v. Orr, 456 N.E.2d 425, 426 (Ind.Ct.App.1983). Winski contends that an administrative agency is incapable of determining constitutional claims, rendering such procedure futile. “[T]he resolution of such a purely [constitutional] issue is beyond the expertise of the ... administrative channels and is thus a subject more appropriate for judicial consideration.” Wilson v. Board of Indiana Employment Sec. Div., 270 Ind. 302, 305, 385 N.E.2d 438, 441 (1979), cert. denied, 444 U.S. 874, 100 S.Ct. 155, 62 L.Ed.2d 101 (1979). This exception to the general rule has been narrowed to exclude tax cases, however. Felix v. Indiana Dept. of State Revenue, 502 N.E.2d 119, 121-22 (Ind.Ct.App.1986) (<HOLDING>). See also State v. Sproles, 672 N.E.2d 1353
holding that exhaustion of arbitration procedure is not necessary before the district court could consider a facial constitutional challenge holding refund of discriminatory tax required because predeprivation remedy not clearly available for tax years at issue holding that a tax refund claim must be dismissed if the principal tax deficiency has not been paid in full holding that taxpayer was still required to go through tax refund procedure despite facial constitutional challenge to state intangibles tax holding that challenge to tax exemption could not be pursued solely on taxpayer basis because it did not involve expenditure of tax funds