[eluser]sophistry[/eluser]
welcome to CI-land, samchoi... let's hope you have a long a prosperous stay here with us.
IMO here's the easiest: url("../images/myimage.jpg")
yes, you can call base_url() if you want the full path, but relative path should work in a basic set up.
you could generate a CSS file using a view file and then write it to disk, but it would likely be overkill if you can just use relative paths. or you could generate inline CSS directly in a view and use base_url() there. or you could write your url() CSS directly into the tag attribute "style" (they don't call it cascading style sheets for nothing!).
cheers.