Task: Text Completion
Input (English): the common level ratio. The Board may hold a hearing to consider the objections, but it may also decide the objections have merit and adjust its calculations. If not satisfied with the outcome of the hearing, the taxpayer may “appeal de novo such ratio determination to the Commonwealth Court.” Id. It has long been established that “[wjhere a remedy is provided by an act of assembly, the directions of the legislation must be strictly pursued and such remedy is exclusive.” Lurie v. Republican Alliance, 412 Pa. 61, 63, 192 A.2d 367, 369 (1963). This Court has explained that “where a statutory remedy exists, it is exclusive unless the jurisdiction of the courts is preserved thereby.” Lashe v. Northern York County School District, 52 Pa.Cmwlth. 541, 417 A.2d 260, 264 (1980) (emphasis added) (<HOLDING>). Where the statutory remedy is an 
 Holding statements: (A) holding that a district of columbia consumer protection statute that authorized representative actions and did not reference class action requirements or mandate class certification was a separate and distinct procedural vehicle from a class action and thus did not constitute a class action under cafa (B) holding that a litigant could not avoid the procedure prescribed by statute in favor of a class action in equity (C) holding that the right of all putative members of a proposed class in an action filed pursuant to kansass class action rule of civil procedure to file a separate action is preserved pending the determination of whether the initial case shall be maintained as a class action (D) recognizing cause of action by class member against class counsel for negligence in providing notice (E) holding that district court in making class certification decision should avoid focusing on merits of underlying class action
Output (English): (B)