60.23(29)(29) Billboard regulation. Enact and enforce an ordinance, and provide a forfeiture for a violation of the ordinance, that regulates the maintenance and construction of billboards and other similar structures on premises abutting on highways in the town that are maintained by the town or by the county in which the town is located so as to promote the safety of public travel on the highways. 60.23(30)(30) Riding horses, dogs running at large. Enact and enforce ordinances, and provide forfeitures for violations of those ordinances, that are the same as or similar to ordinances that may be enacted by a county to regulate riding horses and commercial stables under s. 59.54 (19) or to regulate dogs running at large under s. 59.54 (20). 60.23(31)(31) Unified local transportation system. Cooperate with a county under s. 59.58 (2) (j) in the establishment of a comprehensive unified local transportation system, as defined in s. 59.58 (2) (c) 2. 60.23(32)(a)(a) Subject to s. 66.1105 (16), exercise all powers of cities under s. 66.1105. If the town board exercises the powers of a city under s. 66.1105, it is subject to the same duties as a common council under s. 66.1105 and the town is subject to the same duties and liabilities as a city under s. 66.1105. 60.23(32)(b)1.1. In this paragraph, “town” means the town of Brookfield in Waukesha County, the town of Somers in Kenosha County, the town of Freedom in Outagamie County, the town of Cable in Bayfield County, or the town of Gibraltar in Door County. 60.23(32)(b)2.2. Subject to subds. 3., 4., and 5., a town may exercise all powers of cities under s. 66.1105 to create a tax incremental district. If the town board exercises the powers of a city under s. 66.1105, it is subject to the same duties as a common council under s. 66.1105 and the town is subject to the same duties and liabilities as a city under s. 66.1105. 60.23(32)(b)3.a.a. If a town creates a tax incremental district under s. 60.85, the town may not take any action with regard to that district except by acting under s. 60.85. 60.23(32)(b)3.b.b. If a town creates a tax incremental district under par. (a), the town may not take any action with regard to that district except by acting under par. (a). 60.23(32)(b)5.5. The town of Cable may create only one tax incremental district acting under subd. 2. 60.23(32)(b)6.6. The town of Gibraltar may create a tax incremental district under subd. 2. only if all of the following conditions apply: 60.23(32)(b)6.b.b. The developer’s agreement includes a letter of credit that guarantees repayment of the debt service on the project costs. 60.23(32)(c)(c) If any part of a tax incremental district that is created as provided under par. (b) 2. is annexed by a city or village, any assets or liabilities associated with that annexed territory, including a proportional share of any bonds or other debt associated with the district, shall become the responsibility of the annexing city or village. 60.23(32)(d)(d) If after January 1 a city or village annexes any part of a tax incremental district that is created as provided under par. (b) 2., the department of revenue shall redetermine the tax incremental base of the district by subtracting from the tax incremental base the value of the taxable property that is annexed from the existing district as of the following January 1, and if the annexation becomes effective on January 1 of any year, the redetermination shall be made as of that date. The tax incremental base as redetermined under this paragraph is effective for the purposes of this paragraph and par. (b) only if it is less than the original tax incremental base determined under s. 66.1105 (5) (a). 60.23(32)(eg)1.b.b. “Sewer service area” means territory specified in the sewer service area provisions of an areawide water quality management plan under s. 283.83 approved by the department. 60.23(32)(eg)1.c.c. “Town” means a town in which the equalized value of all taxable property in the town, in the year before the year in which the town adopts a resolution under s. 66.1105 (4) (gm), is at least $500 million, and the town’s population, in the year before the year in which the town adopts a resolution under s. 66.1105 (4) (gm), is at least 3,500. 60.23(32)(eg)2.2. Subject to subd. 3. and par. (f), a town with a population of at least 3,500 may exercise all powers of cities under s. 66.1105 to create a tax incremental district if the boundaries of the proposed district are within a sewer service area and sewer service is either currently extended to the proposed district or will be provided to the proposed district before the use or operation of any improvements to real property in the proposed district begins and the sewage treatment is provided by a wastewater treatment facility that complies with ch. 283. If the town board exercises the powers of a city under s. 66.1105, it is subject to the same duties as a common council under s. 66.1105 and the town is subject to the same duties and liabilities as a city under s. 66.1105. 60.23(32)(eg)3.a.a. If a town creates a tax incremental district under s. 60.85, the town may not take any action with regard to that district except by acting under s. 60.85. 60.23(32)(eg)3.b.b. If a town creates a tax incremental district under par. (a), the town may not take any action with regard to that district except by acting under par. (a). 60.23(32)(em)(em) If any part of a tax incremental district that is created as provided under par. (eg) 2. is annexed by a city or village, any assets or liabilities associated with that annexed territory, including a proportional share of any bonds or other debt associated with the district, shall become the responsibility of the annexing city or village. 60.23(32)(er)(er) If after January 1 a city or village annexes any part of a tax incremental district that is created as provided under par. (eg) 2., the department of revenue shall redetermine the tax incremental base of the district by subtracting from the tax incremental base the value of the taxable property that is annexed from the existing district as of the following January 1, and if the annexation becomes effective on January 1 of any year, the redetermination shall be made as of that date. The tax incremental base as redetermined under this paragraph is effective for the purposes of this paragraph and par. (eg) only if it is less than the original tax incremental base determined under s. 66.1105 (5) (a).