Wisconsin Code § 120.45

School board member; refusal of salary
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(1)
In this section:
(a) “Salary” means the annual salary for a school board member or the amount for each school board meeting the school board
member actually attends.
(b) “School board member” includes a school board memberelect.
(2) (a) 1. Notwithstanding the provisions of s. 120.43 (3), a
school board member may send written notification to the school
district clerk and the school district treasurer that the school
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 school board member’s election is certified or the
board member is appointed under s. 17.26, the school 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 school board member’s election is certified.
b. If the school board member’s current taxable year ends
within 3 months of the day on which the board member’s election
is certified or the board member is appointed to the board, the notification applies until the end of his or her next taxable year.
3. Except as provided in subd. 2., a school board member
shall send the notification at least 30 days before the start of the
school board member’s next taxable year and the notification applies only to that taxable year. A school board member may renew his or her refusal by sending a notification annually as provided in this subdivision.
4. A school board member may not rescind a notification
sent under this paragraph.
(b) 1. If a school district clerk and school district treasurer receive a notification under par. (a), the school district treasurer
may not pay the school 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 school board member’s notification no longer applies,
the school district treasurer shall pay the school 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.

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