60.85(1)(e)(e) “Manufacturing project” means manufacturing activities classified in the North American Industry Classification System, 1997 edition, published by the U.S. office of management and budget, under the following industry numbers: 60.85(1)(g)(g) “Planning commission” means a plan commission created under s. 62.23, if the town board exercises zoning authority under s. 60.62 or the town zoning committee under s. 60.61 (4) if the town board is not authorized to exercise village powers. 60.85(1)(h)1.1. “Project costs” means, subject to sub. (2) (b), any expenditures made or estimated to be made or monetary obligations incurred or estimated to be incurred by the town which are listed in a project plan as costs of public works or improvements within a tax incremental district or, to the extent provided in subd. 1. j., without the district, plus any incidental costs, diminished by any income, special assessments, or other revenues, including user fees or charges, other than tax increments, received or reasonably expected to be received by the town in connection with the implementation of the plan. Only a proportionate share of the costs permitted under this subdivision may be included as project costs to the extent that they benefit the tax incremental district. To the extent the costs benefit the town outside the tax incremental district, a proportionate share of the cost is not a project cost. “Project costs” include: 60.85(1)(h)1.a.a. Capital costs including, but not limited to, the actual costs of the construction of public works or improvements, new buildings, structures, and fixtures; the demolition, alteration, remodeling, repair or reconstruction of existing buildings, structures and fixtures other than the demolition of listed properties as defined in s. 44.31 (4); the acquisition of equipment to service the district; the removal or containment of, or the restoration of soil or groundwater affected by, environmental pollution; and the clearing and grading of land. 60.85(1)(h)1.b.b. Financing costs, including, but not limited to, all interest paid to holders of evidences of indebtedness issued to pay for project costs and any premium paid over the principal amount of the obligations because of the redemption of the obligations prior to maturity. 60.85(1)(h)1.c.c. Real property assembly costs, meaning any deficit incurred resulting from the sale or lease as lessor by the town of real property within a tax incremental district for consideration which is less than its cost to the town. 60.85(1)(h)1.d.d. Professional service costs, including, but not limited to, those costs incurred for architectural, planning, engineering, and legal advice and services. 60.85(1)(h)1.e.e. Imputed administrative costs, including, but not limited to, reasonable charges for the time spent by town employees in connection with the implementation of a project plan. 60.85(1)(h)1.f.f. Relocation costs, including, but not limited to, those relocation payments made following condemnation under ss. 32.19 and 32.195. 60.85(1)(h)1.g.g. Organizational costs, including, but not limited to, the costs of conducting environmental impact and other studies and the costs of informing the public with respect to the creation of tax incremental districts and the implementation of project plans. 60.85(1)(h)1.h.h. Payments made, in the discretion of the town board, which are found to be necessary or convenient to the creation of tax incremental districts or the implementation of project plans. 60.85(1)(h)1.i.i. That portion of costs related to the construction or alteration of sewerage treatment plants, water treatment plants or other environmental protection devices, storm or sanitary sewer lines, water lines, or amenities on streets or the rebuilding or expansion of streets the construction, alteration, rebuilding or expansion of which is necessitated by the project plan for a district and is within the district. 60.85(1)(h)1.j.j. That portion of costs related to the construction or alteration of sewerage treatment plants, water treatment plants or other environmental protection devices, storm or sanitary sewer lines, water lines, or amenities on streets outside the district if the construction, alteration, rebuilding or expansion is necessitated by the project plan for a district, and if at the time the construction, alteration, rebuilding or expansion begins there are improvements of the kinds named in this subdivision on the land outside the district in respect to which the costs are to be incurred. 60.85(1)(h)1.k.k. Costs for the removal or containment of lead contamination in buildings or infrastructure if the town declares that such lead contamination is a public health concern. 60.85(1)(h)2.2. Notwithstanding subd. 1., none of the following may be included as project costs for any tax incremental district: 60.85(1)(h)2.a.a. The cost of constructing or expanding administrative buildings, police and fire buildings, libraries, community and recreational buildings and school buildings. 60.85(1)(h)2.b.b. The cost of constructing or expanding any facility, if the town generally finances similar facilities only with utility user fees. 60.85(1)(h)2.c.c. General government operating expenses unrelated to the planning or development of a tax incremental district. 60.85(1)(h)2.d.d. Cash grants made by the town to owners, lessees, or developers of land that is located within the tax incremental district. 60.85(1)(i)(i) “Project plan” means the properly approved plan for the development or redevelopment of a tax incremental district, including all properly approved amendments thereto. 60.85(1)(k)(k) “Residential development” means sleeping quarters, within a proposed tax incremental district, for employees who work for an employer engaged in a project that is allowed under sub. (2) (b) 1. to 4. but does not include hotels, motels, or general residential housing development within a proposed tax incremental district. 60.85(1)(L)(L) “Tax increment” means that amount obtained by multiplying the total county, town, school, and other local general property taxes levied on all taxable property within a tax incremental district in a year by a fraction having as a numerator the value increment for that year in the district and as a denominator that year’s equalized value of all taxable property in the district. In any year, a tax increment is “positive” if the value increment is positive; it is “negative” if the value increment is negative.