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correction and the specific procedure to be followed. This written explanation shall include the • name and address to which such an application should be directed. (b) Ouse Provided a timely and complete application has been made, collection activity shall be suspended until a final determination is issued by the Commissioner of Revenue, unless the GgpApAirgioAa; he determines that such collection would be jeopardized by delay or that the taxpayer has not responded to a request for relevant information after a reasonable time. Interest shall accrue in accordance with the provisions of Section 14-12 of this chapter, but no further penalty shall be imposed while collection action is suspended. The term "jeopardized by delay" includes a finding that the application is frivolous, or that a taxpayer desires to (i) depart quickly from the city, (ii) remove his property therefrom, (iii) conceal himself or his property therein, or (iv) do any other act tending to prejudice, or to render wholly or partially ineffectual, proceedings to collect the tax for the period in question. (c) Any person assessed with a local license tax as a result of au aadit a made by the City's Commissioner of Revenue pursuant to paragraph (a) of this R may apply ^^li^^'i^^ ^ a;A to &Abwa*i^^ (a4 @F this geQtip^ to the Virginia Tax Commissioner for a correction of such assessment. The Vir inia Tax Commissioner shall issue a determination to the taxpayer within ninety (90) days of receipt of the taxpayer's application, unless the taxpayer and the Commissioner of Revenue are notified that a longer period will be required. The application shall be treated as an application pursuant to Virginia Code Section 58.1-1821, • as amended, and the Virginia Tax Commissioner may issue an order correcting such assessment pursuant to Virginia Code Section 58.1-1822. Following such an order, either the taxpayer or the geicial Commissioner of Revenue may apply to the appFepriate city's circuit court, pursuant to Virginia Code Section 58.1-3984, as amended. However, the burden shall be on the party making the application to show that the ruling of the Virginia Tax Commissioner is erroneous. Neither the Virginia Tax Commissioner nor the Virginia Department of Taxation shall be made a party to an application to correct an assessment merely because the Virginia Tax Commissioner has ruled on it. Any taxpayer whose application for correction pursuant to paragraph (a) of this section has been pending for more than two years without the issuance of a final determination may. upon not less than thirty days' written notice to the Commissioner of Revenue, elect to treat the application as denied and appeal the assessment to the Virginiaax Commissioner in accordance with this paragraph. In that event the Virginia Tax Commi shall not consider any such appeal if he finds that the absence of a final determination b} Commissioner of Revenue was caused by the willful failure or refusal of the taxpayer to information requested and reasonably needed by the Commissioner of Revenue to make his decision. (d) On receipt of a notice of intent to file an appeal to the Virginia Tax Commissioner under subsection (c) of this section, the assessing Qffiaial Commissioner of Revenue shall notify the City Treasurer of the appeal. The Treasurer or the Commissioner of Revenue shall suspend collection activity until a final determination is issued by the Virginia Tax Commissioner, unless the asset o fEsial Commissioner of Revenue determines that collection • would be jeopardized by delay or that the taxpayer has not responded to a request for relevant