Is a failure to exhaust administrative remedies a proper basis for demurrer?

"The 'failure to exhaust administrative remedies is a proper basis for demurrer.' [Citations.] A complaint is vulnerable to demurrer on administrative exhaustion grounds when it fails to plead either that administrative remedies were exhausted or that a valid excuse exists for not exhausting. [Citations.] A complaint is also vulnerable to demurrer on administrative exhaustion grounds where the complaint's allegations, documents attached thereto, or judicially noticeable facts indicate that exhaustion has not occurred and no valid excuse is alleged in the pleading to avoid the exhaustion requirement." (Parthemore v. Col (2013) 221 Cal.App.4th 1372, 1379.)