An appellant or the Assessor may appeal a determination of the Board of Equalization to the superior court not later than 30 days from the date that the order appealed from is mailed or delivered to the appellant, and as provided by rules of court applicable to appeals from the decisions of administrative agencies or an appellant taxpayer may pay the taxes under protest as provided by law, or an appellant-taxpayer may do both. Appeals to the superior court are heard on the record established at the hearing before the Board of Equalization. (Ord. 87-004 § 12, 1987; Ord. 86-024 § 5, 1986. 2004 Code § 3.28.040.)