Section 147. 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 restrictive pursuant to paragraph
  (d) of subdivision two of section one hundred forty-six of this article,
  it shall state in its opinion the reasons therefor.
    * NB Expired January 1, 1989
    * NB Operative with regard to applications filed on or before December
           31, 1988
    * NB There are 2 § 147's