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

1. (e) of subdivision three of section one hundred sixty-eight of this article, it shall state in its opinion the reasons therefor.