§ 169. Opinion to be issued with decision. In rendering a decision on
an application for a certificate, the board shall issue an opinion
stating its reasons for the action taken. If the board 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 burdensome pursuant to paragraph
(e) of subdivision three of section one hundred sixty-eight of this
article, it shall state in its opinion the reasons therefor.