A taxpayer who claims that property is not taxable under law may appeal a determination of the Assessor that property is taxable directly to the superior court as provided by rules of court applicable to appeals from the decisions of administrative agencies, or the taxpayer may first appeal to the Board of Equalization as provided by law. (Ord. 2015-38 § 2, 2015; Ord. 2015-28 § 3, 2015; Ord. 86-024 § 5, 1986. 2004 Code § 3.28.030.)