Other utilities. All new electric distribution lines (excluding lines of 1,500 volts or more), telephone lines from which individual lots are served, telegraph lines, and cable or community antenna television cables within all newly platted subdivisions and land divisions shall be installed underground unless the Planning and Zoning Commission determines that the location, topography, soil, stands of trees, or other physical barriers would make underground installation unreasonable or impractical or that the lots to be served by said facilities would be best served directly from existing overhead facilities. Associated equipment and facilities which are appurtenant to underground electric and communications systems, including but not limited to substations, pad-mounted transformers, switches, and aboveground pedestal-mounted terminal boxes, may be located above ground. Costs for all utilities shall be born by the developer. Utility easements shall be established on subdivision plats and certified survey maps as set forth in this article.