A. 
When required.
(1) 
The approving authority may require the applicant, as a condition of final approval, at the applicants expense, to provide for and construct off-tract improvements which are caused and necessitated by the proposed development and where no other properties receive a special benefit thereby. The standards for construction and performance and maintenance guaranties shall be the same as though the improvements were on-tract improvements.
(2) 
Where the need for off-tract improvements is caused and necessitated by the development of the applicant's property and other properties will benefit by such improvements, the approving authority shall advise the governing body of the required improvements.
(a) 
The governing body shall thereupon determine:
[1] 
Whether the improvements shall be constructed by the Borough as a general improvement or as a local improvement.
[2] 
Whether the improvement shall be constructed by the applicant with a provision for partial reimbursement where the improvement specially benefits properties other than that of the applicant.
(b) 
The governing body shall advise the approving authority of its determination and the approving authority, with the aid of the Borough Engineer and other relevant officials, shall estimate:
[1] 
The cost of the improvements; and
[2] 
The amount by which all properties to be serviced thereby, including that of the applicant, will be specifically benefited therefrom.
(c) 
If the governing body determines to construct the improvements as a general improvement, the applicant shall be liable for an amount equal to the difference between the estimated cost of the improvement and the estimated amount by which all properties, including that of the applicant, shall be specially benefited by the improvement.
(d) 
If the governing body determines to construct the improvements as a local improvement, the applicant shall be liable, in addition to the amount stated in Subsection A(2)(c) above, for the estimated amount by which the applicant's property shall be specially benefited.
(e) 
If the governing body determines that the applicant shall construct the improvements, the applicant shall be liable for the amount stated in Subsection A(2)(c) above, together with the estimated amount by which the applicants property shall be specially benefited, provided that the applicant shall be reimbursed by the Borough for the amount of any special assessments against property other than the applicant's when the special assessment against the other properties are received by the Borough.
B. 
Implementation of the governing body decision. The governing body shall adopt such ordinances as are necessary to legally implement the governing body's determination in regard to Subsection A(2)(c), (d) and (e).
C. 
Standards for off-tract improvements. The standards of construction and performance and maintenance guaranties for off-tract improvements required by Subsection A(1) shall be the same as though the improvements were on-tract improvements, except:
(1) 
Where the improvements are to be constructed pursuant to Subsection A(2)(e), the applicant shall provide a performance guaranty with surety in an amount not to exceed 120% of the estimated cost of the improvements.
(2) 
Where the improvements are to be constructed by the Borough as a general improvement, the applicant shall provide a performance guaranty with surety not to exceed 120% of the excess of the estimated cost of improvements over the estimated total amount by which all property, including the subject property, shall be specially benefited.
(3) 
Where the improvements are to be constructed by the Borough as a local improvement, the applicant shall provide a performance guaranty with surety not to exceed 120% of the excess of the estimated cost of improvements over the estimated total amount by which all property, including the subject property, shall be specially benefited.
D. 
Deposits. Where the applicant shall be liable for the estimated excess amount of the total cost of the improvements as provided by Subsection A(2)(c), (d) or (e), the amount shall be deposited in cash with the Borough Clerk as a condition of final approval. The deposit shall be used for the designated improvements. Upon completion of the improvements, the applicant's liability shall be recalculated in accordance with the actual cost of improvements as compared with the estimated cost of improvements. In the event that the recalculation shall require an increase in the cash deposit, the applicant shall pay the amount. In the event of a decrease in actual cash, the applicant shall be entitled to a proper refund. The recalculation shall be made by the Borough Assessor and Borough Engineer.
Where a cash contribution or other financial distribution is determined, the following criteria shall be utilized in determining the proportionate share of such improvement to the applicant:
A. 
Street widening, alignment, correction, channelization of intersections, construction of barriers, new or improved traffic signalization, signs, curbs, sidewalks, trees, utility improvements not covered elsewhere, the construction of new streets and other similar street or traffic improvements: The applicant's proportionate cost shall be in the ratio of the estimated peak-hour traffic generated by the proposed property or properties to the sum of the present deficiency and the estimated peak-hour traffic generated by the proposed development. The ratio thus calculated shall be increased by 10% for contingencies.
B. 
Water distribution facilities, including the installation of new water mains, the extension of existing water mains, the relocation of such facilities and the installation of other appurtenances associated therewith: The applicant's proportionate cost shall be in the ratio of the estimated daily use of water from the properties, measured in gallons per day, to the sum of the present deficiency for the existing system or subsystem, and the estimated daily use of water for the proposed development. The ratio thus calculated shall be increased by 10% for contingencies.
C. 
Sanitary sewage distribution facilities, including the installation, relocation or replacement of collector and interceptor sewers and the installation, relocation or replacement of other appurtenances associated therewith: The applicant's proportionate cost shall be in the ratio of the estimated daily flow, measured in gallons, of the proposed development, to the sum of the present deficient capacity for the existing system or subsystem and the estimated daily flow from the proposed development. In the case were the peak flow from the proposed development may occur during the peak flow period for the existing system, the ratio shall be the estimated peak flow rate from the proposed development, measured in gallons per minute, to the sum of the present peak flow deficiency in the existing system or subsystem and the estimated peak flow rate from the proposed development. The greater of the two ratios thus calculated shall be increased by 10% for contingencies and shall be the ratio used to determine the cost to the applicant.
D. 
Stormwater and drainage improvements, including but not limited to the installation, relocation or replacement of transmission lines, culverts and catch basins, detention or retention facilities, and the installation, relocation or replacement of other appurtenances associated therewith: The applicants proportionate cost shall be in the ratio of the estimated peak surface runoff entering the existing system for the design storm from the proposed development, measured in cubic feet per second, to the sum of the existing peak surface runoff and the estimated peak surface runoff from the proposed development for the design storm. The ratio thus calculated shall be increased by 10% for contingencies.