(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 member-elect.

   (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.