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. property for the purposes specified in the statutes referenced in paragraph (a) above, as applicable. An exemption granted under this section may be deemed effective retroactively, but in any case, no earlier than January 1,2003. Where retroactive application on or after January 1,2003 is approved, the city assessor shall adjust the land book accordingly, and the city treasurer shall refund any tax, including penalty and interest, paid for the period of retroactive application. (e) Revocation. In the event a property no longer qualifies for a tax exemption granted by classification or General Assembly designation, the city assessor may revoke the exemption, without further action by city council being necessary. Revocation shall be required where: (1) The property is no longer used for the purpose by which it qualified for exemption by classification or General Assembly designation; (2) The property is conveyed to another person or entity; (3) The nature or function of the nonprofit organization changes such that it no longer falls within the exempt classifications or designations in the Code of Virginia. . Upon receiving information that a property no longer qualifies for an exemption, the city assessor shall notify the owner that the exemption may be revoked and giving the reasons for said revocation. The notice shall provide the owner a reasonable time to respond in writing. Upon failure of the nonprofit organization to file a timely response or to provide convincing evidence that the property continues to qualify for the exemption, the city assessor shall revoke the exemption and provide the owner with a final written determination. Nothing herein shall preclude city council from exercising independent revocation authority or from requesting revocation by the General Assembly if required by state law. Additionally, nothing herein shall prevent an applicant from requesting reinstatement of the grant of exemption should circumstances warrant. (f) Validation of prior grants of exemption. All exemptions granted prior to January 1, 2003 by the General Assembly or by the city under prior state law are hereby affirmed and validated. Such affirmations and validations shall not preclude revocation in accordance with paragraph (e) above. (g) Appeal of city assessor's determination. An applicant for exemption under this article may appeal the city assessor's determination to the city council within thirty days of the date of the city assessor's written determination. The appeal shall be in writing, shall state the grounds for appeal, and shall be filed with the city clerk. The decision of the city council shall be by recorded vote in open meeting. The decision shall specify whether any exemption granted shall apply to real or personal property or both and the extent of any such application. The decision of the city council shall be final. Sec. 35-251. Biennial application for exempt property. Any entity, except the commonwealth, any political subdivision of the commonwealth, or the United States, which owns property exempt under Sections 58.1-3606 et seq., of the Code of Virginia, after having received 60 days' written notice from the city assessor, must biennially file an application with the city assessor as a requirement for retention of the exempt status of the . property. Such application shall show the ownership and usage of such property and shall be filed