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STATE v. SPROLES

No. 47S00-9512-CV-1348.

672 N.E.2d 1353 (1996)

STATE of Indiana, Appellant (Cross-Defendant Below), v. Stephen Alan SPROLES, Appellee (Cross-Plaintiff Below). Linda Lee Connors and Jo Ellen Roach, Appellees (Plaintiffs Below).

Supreme Court of Indiana.

November 8, 1996.

Attorney(s) appearing for the Case

Pamela Carter, Attorney General of Indiana, David A. Arthur, Deputy Attorney General, Office Of Attorney General, Indianapolis, for Appellant.

Nick J. Herthel, Bedford, for Appellee.

BOEHM, Justice.

This case presents the question whether courts of general jurisdiction may entertain a claim that a tax administered by the Department of State Revenue is unconstitutional.1 No case has considered this question since the creation of the Indiana Tax Court in 1986. We hold that taxpayers must invoke administrative remedies to bring such challenges, and that once these remedies have

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