Well, must say that the .net people generally don't know what a true 3'tier system is, the java world is more mature to handle that.
A true 3 tier solution is seen as:
3 tiers that are physical separated (not logical) from each other.
Each tier must know as little as possible about the other ties.
Theoretical, it should be possible to remove 1 tier without change the others.
So what is each tier then?
First tier, is the frontend. In a .Net world that means IIS and ASP.net (including the “code behind as mentioned before). The “code behind is frontend code hence it manipulates the data, received from the middle tier, to present it as HTML or do validation before sending the data to the middle tier.
Middle tier, is where the business logic is placed. This will typical be where any transactions is started and ended, by manipulation the data from the third tier, mostly called the resource/data layer. This tier have no idea of the total solution is a web application, webservice or different kind of application.
Tired tier (also call data/resource layer) could be a database, message queue, interfaces to external webservice and so on.
In theory each layer know nothing about the others layers, other than call them to send or receive data that fulfill their task. Each layer should talk through a pattern/interface so each layer is in depended of each other.
(I know theory and practice not always is the same, but you should always think this ways)
When all this is said, small web application often merges the first 2 (first tier and middle tier) tires, which actually is ok / under one circumstance: They must be logical separated through a pattern/interface so they later can be separated with rewriting the whole stuff. This is where 99% fails in their architure and they have to hire expensive consultants like me ;)
Rule number one:
ALWAYS DESIGN THE ARCHITURE CORRECT,
FROM THE VERY BEGINNING.
Even if you start with a poc. (proof of concept).
9 out of 10 solutions is started as a poc, and still is even when they are out in production.
Fill free to comment..
Cheers