The IBTR strives to decide all appeals as soon as possible. The speed with which the IBTR decides any given appeal, however, depends upon the complexity of the appeal and the IBTR’s caseload. The IBTR shall issue a determination not later than ninety (90) days after the hearing. The IBTR can extend the timeframe up to one hundred eighty (180) days. See Ind. Code § 6-1.1-15-4(f).