I don't know the answer to your question.
But if you are trying to prove the value of your property based on assessments of similar property near your property (like the property on the other side of your back fence), and if the City claims that those other properties are not comparables, then the City is going to have to put on some evidence of:
(1) the boundaries of the alleged nbhd's to establish their assertion that your property is in a different nbhd, and
(2) evidence that the different nhbd has an effect on value.
I doubt the City will be able to show either.
Challenge the assessment and then take to a SCAR hearing. A competent SCAR HO is not going to let them slide with that mickey mouse argument unless they can prove it.