CREATE TABLE table_204_524 (id DECIMAL, "season" TEXT, "tier" DECIMAL, "division" TEXT, "place" TEXT)

the only two teir 4 years were 2008/09 and what other year ?
SELECT "season" FROM table_204_524 WHERE "tier" = 4 AND "season" <> '2008/09'
SELECT "season" FROM "table_204_524" WHERE "season" <> '2008/09' AND "tier" = 4