(1)    Definitions. In this section:

      (a)    “Elective officer” means a member or member-elect of the governing body of a political subdivision.

      (b)    “Political subdivision” means any city, village, town, or county.

   (2)   Establishment of salary. An elected official of any political subdivision, who by virtue of the office held by that official is entitled to participate in the establishment of the salary attending that office, shall not during the term of the office collect salary in excess of the salary provided at the time of that official’s taking office. This provision is of statewide concern and applies only to officials elected after October 22, 1961.

   (3)   Refusal of salary.

      (a)   

         1.    Notwithstanding the provisions of s. 59.10 (1) (c), (2) (c), (3) (f) to (j), 60.32, 61.193, 61.32, or 62.09 (6), an elective officer may send written notification to the clerk and treasurer of the political subdivision on whose governing body he or she serves that he or she wishes to refuse to accept the salary that he or she is otherwise entitled to receive.

         2.    Except as provided in subd. 3., to be valid the notification must be sent no later than the day on which the elective officer takes the oath of office and before he or she performs any services in his or her official capacity, and the notification applies only to the taxable year in which the officer’s election is certified or in which the officer is appointed, if the elective officer’s current taxable year ends within 3 months of his or her certification or appointment, the notification applies until the end of his or her next taxable year.

         3.    Except as provided in subd. 2., to be valid the notification must be sent at least 30 days before the start of the elective officer’s next taxable year, and the notification applies only to that taxable year although the notification may be renewed annually as provided in this subdivision.

         4.    If a clerk and treasurer receive notification as described in subd. 2. or 3., the treasurer may not pay the elective officer his or her salary during the time period to which the notification applies. Upon receipt of such notification, the political subdivision’s treasurer shall not pay the elective officer the salary that he or she is otherwise entitled to receive, beginning with the first pay period that commences after notification applies.

      (b)    An elective officer, or officer-elect, who sends the written notification described under par. (a) may not rescind the notification. If an elective officer’s notification no longer applies, the political subdivision’s treasurer shall pay the elective officer any salary that he or she is entitled to receive, beginning with the first pay period that commences after the expiration of the notification.