Where the Board finds that, due to the special circumstances of a
particular plat, the provision of certain required improvements is
not required to further the interest of the public health, safety
and general welfare, or is inappropriate because of inadequacy or
lack of connecting facilities adjacent or in proximity to the proposed
subdivision, it may waive such requirements, subject to appropriate
conditions as deemed appropriate by the Planning Board. The Board
shall state on the record the reasons supporting any waiver that may
be granted.