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 case's complexity and the IBTR's caseload. The IBTR must issue its written determination within statutory timeframes 180 days from the hearing date in general-reassessment-year appeals, and 90 days from the hearing date in non-general-reassessment-year appeals. It can extend those timeframes up to 180 days. If the IBTR fails to issue a decision within the maximum time allotted, the taxpayer may file a petition for judicial review. See Ind. Code 6-1.1-15-4 (g), (h), & (i). Click here to link to the Ind. Code