(A) In any appeal from the imposition of the tax set forth in this chapter the Board of Review shall find in favor of the appellant who established that the property:
(1) Was actively marketed during the privilege year,
(2) Was occupied for a substantial portion of the privilege year notwithstanding its designation by the minimum housing official;
(3) Was exempt from imposition of the tax pursuant to § 34.83.
(B) Nothing herein shall be deemed to enlarge or diminish any other right of appeal that a property owner may possess pursuant to general or public laws or local ordinances.
(Ord. passed 9-2-03)