The text
(a)
In any appeal from the imposition of the tax set forth in this chapter, the tax review board of the city shall find in favor of an appellant who shows that the property assessed:
(1)
Was actively marketed during the privilege year;
(2)
Was occupied for substantial portions of the privilege year, notwithstanding its designation by the building official; or
(3)
Was exempt pursuant to section 16-90 from the imposition of the tax set forth in this article.
(b)
Nothing contained in this article shall be deemed to enlarge or diminish any other right of appeal that an appellant may possess pursuant to the general or public laws, or the ordinances of the city.
(Ch. 208, § I, 5-21-02)