(1) In any appeal from the imposition of the tax set forth in this Section, the Tax Review Board shall find in favor of an appellant who shows that the property assessed:

(a) was actively marketed during the privilege year; or

(b) was occupied for substantial portions of the privilege year, notwithstanding its designation by the Board of Revision of Taxes or Department of Licenses and Inspections as set forth in Section 19-2402(1)(a).

(c) In the case of vacant lots, had been completely fenced during the entire privilege year or subject to a written agreement, with the parties intending to be legally bound, between the owner of property abutting the vacant lot and the owner of the vacant lot allowing the abutting owner use of the vacant lot; or

(d) In the case of vacant lots, is owned by the abutting property owner.

(2) Nothing contained in this Section shall be deemed to enlarge or diminish any other right of appeal that an appellant may possess pursuant to Chapter 19-1700 of The Philadelphia Code.