In addition to those improvements enumerated in this Chapter of the Code of the Borough of Allentown, the protection of the public interest may require the installation of some or all of the same or similar improvements at locations apart from the property to be subdivided or for which site plan approval is sought, which shall be referred to as off-tract or off-site improvements, as applicable. The improvements shall be installed in accordance with the regulations and design standards as stated in the aforementioned subdivision and zoning regulations of the Borough as applicable to on-site and on-tract improvements. In the event that the Planning Board shall determine that the protection of the public interest requires the installation of an off-tract improvement, it shall refer the matter to the Borough Council, which shall determine whether the improvement shall be constructed by the Borough as a general or local improvement or shall be constructed by the developer. Off-site improvements shall be installed by the developer without contribution from the Borough as if they were on-site improvements, except in those circumstances where the improvements to be installed have no beneficial impact on the on-tract property of the developer or owner, in which case they shall be deemed to be off-tract improvements.