A.   In exercising the above mentioned powers, the board of adjustment in conformance with the provisions of this chapter, may reverse or affirm, wholly or partly, or may modify the order, requirement, decision, or determination appealed from and may make such order, requirement, decision or determination as ought to be made in keeping with the intent, spirit and purpose of this chapter, and to that end shall have all the powers of the officer from whom the appeal is taken.
   B.   Every ruling made upon any appeal to the board shall include a written finding of fact by the board of adjustment and shall specify the reason for granting or denying the appeal. (Prior code § 16-48)