119.13 Board members; refusal of salary.
(1) In this section, “board member” includes a member-elect.
(2)
(a)
1. Notwithstanding the provisions of s. 119.12 (3), a board member may send written notification to the clerk and the city treasurer that the board member wishes to refuse to accept the salary that he or she is otherwise entitled to receive.
2.
a. Except as provided in subd. 2. b., for the taxable year in which the board member's election is certified or the board member is appointed under s. 17.26, the board member shall send the notification no later than the day on which the board member takes the official oath of office and before the board member performs any services in his or her capacity as a board member. The notification applies only to the taxable year in which the board member's election is certified.
b. If the board member's current taxable year ends within 3 months of the day on which the board member's election is certified, the notification applies until the end of his or her next taxable year.
3. Except as provided in subd. 2., a board member shall send the notification at least 30 days before the start of the board member's next taxable year and the notification applies only to that taxable year. A board member may renew his or her refusal by sending a notification annually as provided in this subdivision.
4. A board member may not rescind a notification sent under this paragraph.
(b)
1. If the clerk and city treasurer receive a notification under par. (a), the city treasurer may not pay the board member the salary that he or she is otherwise entitled to receive during the time period to which the notification applies, beginning with the first pay period that commences after the notification applies.
2. If a board member's notification no longer applies, the city treasurer shall pay the board member any salary that he or she is entitled to receive, beginning with the first pay period that commences after the expiration of the notification.
History: 2017 a. 9.