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collection activity be suspended shall cease unless a judicial appeal is filed and served on the • necessary parties within 30 days of the service of notice of intent to file such appeal (3)Implementation of determination of Tax Commissioner. Promptly upon receipt of the final determination of the Tax Commissioner, the commissioner of the revenue shall take those steps necessary to calculate the amount of tax owed by or refund due to the taxpayer consistent with the Tax Commissioner's determination and shall provide that information to the taxpayer and to the treasurer or other official responsible for collection in accordance with the provisions of this subdivision. If the determination of the Tax Commissioner sets forth a specific amount of tax due, the commissioner of the revenue shall certify the amount to the treasurer or other official responsible for collection, and the treasurer or other official responsible for collection shall issue a bill to the taxpayer for such amount due together with interest accrued and penalty, if any is authorized, within 30 days of the date of the determination of the Tax Commissioner. If the determination of the Tax Commissioner sets forth a specific amount of refund due, the commissioner of the revenue shall certify the amount to the treasurer or other official responsible for collection and the treasurer or other official responsible for collection shall issue a payment to the taxpayer for such amount due together with accrued interest, within 30 days of the date of the determination of the Tax Commissioner. If the determination of the Tax Commissioner does not set forth a specific amount of tax due, or otherwise requires the commissioner of the revenue to undertake a new or revised assessment that will result in an obligation to pay a tax that has not previously paid in full, the commissioner of the revenue shall promptly commence the steps necessary to undertake such new or revised assessment and provide the same to the taxpayer within 60 days of the date of the determination of the Tax Commissioner, or within 60 days after receipt from the taxpayer of any additional information requested or reasonably required under the • determination of the Tax Commissioner, whichever is later. The commissioner of the revenue shall certify the new assessment to the treasurer or other official responsible for collection and the treasurer or other official responsible for collection shall issue a bill to the taxpayer for the amount due, together with interest accrued and penalty, if any is authorized within 30 days of the date of the new assessment. If the determination of the Tax Commissioner does not set forth a specific amount of refund due or otherwise requires the commissioner of the revenue to undertake a new or revised assessment that will result in an obligation on the part of the locality to make a refund of taxes previously paid the commissioner of the revenue shall promptly commence the steps necessary to undertake such new or revised assessment and provide the same to the taxpayer within 60 days of the date of the determination of the Tax Commissioner, or within 60 days after receipt from the taxpayer of any additional information requested or reasonably required under the determination of the Tax Commissioner, whichever is later. The commissioner of the revenue shall certify the new assessment to the treasurer or other official responsible for collection and the treasurer or other official responsible for collection shall issue a refund to the taxpaver for the amount of tax due together with accrued interest, within 30 days of the date of the new assessment (g)Review of determination of Tax Commissioner. (I)Judicial review. Following the issuance of a final determination of the Tax Commissioner, the taxpayer or commissioner of the revenue apply to the city's circuit court for judicial review of the determination or any part thereof, pursuant to Virginia Code §58.1-3984. In any such proceeding for iudicial review of a determination of the Tax Commissioner, the burden shall be on the party challenging the determination of the Tax Commissioner, or any part thereof, to show that the ruling of the Tax Commissioner is erroneous with respect to the part challenged. Neither the Tax Commissioner nor the Department of Taxation shall be made a • Page 4 of 8