An appellant or the assessor may appeal a determination of the board of equalization to the superior court by filing a notice of appeal from such decision not later than 30 days after the decision is mailed or delivered, as provided by rules of court applicable to appeals from the decisions of administrative agencies. Appeals are heard on the record established at the hearing before the board of equalization. [Ord. No. 551, §2, 1-6-86; Ord. No. 329A, §15, 4-2-79; Ord. No. 196, §§1, 2, 7-7-75; Ord. No. 188, §8, 3-3-75. Code 1974 §45.11.106.]