A. The board shall, in each case heard by it, or in any matter referred to it by the collector or in each case submitted to it upon stipulations of agreement and fact, issue written findings of fact and conclusions of law and make and file a written decision or judgment thereon.
B.(1) The board may, in its discretion, issue written reasons in addition to its decision or judgment.
(2) Upon the request of any party, the board shall issue written reasons in addition to its judgment in a case.
(3) Any additional written reasons issued pursuant to this Subsection shall be published on the board's website.