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

what the tier before 2006/7 ?
SELECT "tier" FROM table_204_524 WHERE "season" < '2006/07' ORDER BY "season" DESC LIMIT 1
SELECT "tier" FROM "table_204_524" WHERE "season" < '2006/07' ORDER BY "season" DESC NULLS LAST LIMIT 1