In all portions of a subdivision, utility lines, including but not limited to electrical, natural gas, telephone, cable television and street lighting service lines, shall be placed underground; provided, however, that incidental, appurtenant equipment like transformers, terminal boxes and meter cabinets may be placed above ground when, in the opinion of the director of public works, it is impractical under the circumstance of a given case to place them underground. (Ord. 2017-0009 § 12)