§ 127. Opinion to be issued with decision. In rendering a decision on
an application for a certificate, the commission may issue an opinion
stating its reasons for the action taken. If the commission has found
that any local ordinance, law, resolution, regulation, or other action
issued thereunder or any other local standard or requirement which would
be otherwise applicable is unreasonably restrictive pursuant to
paragraph b of subdivision one of section one hundred twenty-six, it
shall state in its opinion the reasons therefor.