(a) Authority.--Any borough may locate and build, or acquire by purchase, condemnation or otherwise, any bridge or viaduct and the piers, approaches and abutments for the bridge or viaduct, to be used and thereafter improved and maintained as a street, over any river, creek, stream, railroad or public or private property or over and across a combination of any of them, whether the bridge or viaduct shall be wholly or partly within the borough limits.

(b) Proceedings.--The proceedings for laying out and opening a bridge or viaduct shall be the same as provided by this part for the laying out and opening of streets, and the bridge or viaduct or portion of the bridge or viaduct may thereafter be vacated under the same procedure as provided in this part for the relocation or vacation of streets or portions of streets.