Abstract: A wakeboard tower assembly includes a base assembly operably supporting a towing assembly between a lowered storage position and a raised in-use position, and a cylinder assembly configured to bias the towing assembly from the lowered storage position toward the raised in-use position, a closed loop fluid circuit that includes a fluid-receiving first chamber including first and second portions and a return passage, and a gas-receiving second chamber including first and second portions in fluid connection with one another, a shaft telescopingly received within the cylinder between retracted and extended positions, and a controllable valve operable between closed and open positions that prevents or allows fluid flow through the return passage and fluid communication between the first and second chambers of the first chamber thereby preventing or allowing the towing assembly from moving between the lowered storage and raised in-use positions.