The Zoning Hearing Board or the hearing officer, as the case may
be, shall render a written decision or, when no decision is called
for, make written findings on the application within 45 days after
the last hearing before the Board or hearing officer. Where the application
is contested or denied, each decision shall be accompanied by findings
of fact and conclusions based thereon, together with the reasons therefor.
Conclusions based on any provisions of Act 247 or of any ordinance, rule or regulation shall contain
a reference to the provisions relied on and the reasons why the conclusion
is deemed appropriate in the light of the facts found. If the hearing
is conducted by a hearing officer, and there has been no stipulation
that his decision on findings is final, the Board shall make his report
and recommendations available to the parties, and the parties shall
be entitled to make written representations thereon to the Board prior
to the final decision or entry of findings, and the Board's decision
shall be entered no later than 45 days after the decision of the hearing
officer.