45.51(1)(1) The governing body of any county, town, city, village, school district, or technical college district may grant a leave of absence to any employee or officer who is inducted or who enlists in the U.S. armed forces for a period of military service of not more than 4 years unless such employee is involuntarily retained for a longer period. No salary or compensation of such employee or officer shall be paid, nor claim therefor exist during such leave of absence, except as provided in this subsection. If the employee's or officer's salary or compensation is less in the U.S. armed forces than was paid by the county, town, city, village, school district, or technical college district, that governmental unit may pay the employee or officer the difference between the salary or compensation paid by the armed forces and the salary or compensation that the employee or officer was paid by the county, town, city, village, school district, or technical college district at the time that he or she enlisted in or was inducted into the U.S. armed forces.

45.51(2) (2) The governing body may provide for safeguarding the reinstatement and pension rights, as herein limited, of any employee or officer so inducted or enlisted.

45.51(3) (3) No employee or officer who is appointed to fill the place of any employee or officer so inducted or enlisted shall acquire permanent tenure during such period of replacement service.

45.51(4) (4) If the leave of absence under sub. (1) is granted to an elected or appointed official or employee and the official or employee has begun federal service, a temporary vacancy exists and a successor may be appointed to fill the unexpired term of the official or employee, or until the official or employee returns and files election to resume the office if the date of the filing is prior to the expiration of the term. The appointment shall be made in the manner provided for the filling of vacancies caused by death, resignation or otherwise, except that no election need be held to fill a temporary vacancy. The appointee has all the powers, duties, liabilities and responsibilities and shall be paid and receive the compensation and other benefits of the office or position, unless otherwise provided by the governing body. Within 40 days after the termination of the federal service, the elected or appointed official or employee, upon filing with the clerk a statement under oath of termination and that the official or employee elects to resume the office or position, may resume the office or position for the remainder of the term for which elected or appointed. The person temporarily filling the vacancy shall thereupon cease to hold the office.

45.51(6) (6) In cities of the 3rd class with a commission plan of government, in case of temporary or permanent vacancies in the office of mayor, the vice mayor shall temporarily succeed to the office of mayor for the balance of the unexpired term for which the mayor was elected unless sooner terminated as provided in s. 17.035 (3). The temporary or permanent vacancy thereby created in the office of council member may thereupon be filled as provided in this section. The term of the person appointed temporarily to the office of council member shall not extend beyond the expiration of the term of the office vacated and the temporary term shall be vacated sooner as provided for in s. 17.035 (3).

45.52 45.52 Physical disability does not disqualify for public employment. A veteran who has suffered a physical disability as a direct result of military or naval service shall not on that account be barred from employment in any public position or employment whether under state, county, or municipal civil service or otherwise, if the licensed physician making a physical examination of the veteran for the public employer certifies that the applicant's disability will not materially handicap the veteran in the performance of the duties of the position.

45.53(1)(1) In this section, unless the context indicates otherwise:

45.53(1)(a) (a) "Interest and penalties" mean interest and penalties accruing on taxes during the period of military service and 6 months thereafter. In case property is owned jointly by several owners, other than property held jointly or as marital property with the spouse of the person in military service, interest and penalties shall mean the proportionate share of the total interest and penalties commensurate with the equity in the property of such person in military service.

45.53(1)(c) (c) "Property" shall mean any real estate or personal property belonging to a person in military service provided that such property was acquired prior to the commencement of military service except in cases where such property was acquired by descent in which case the proviso shall not apply.

45.53(2) (2) In order to supplement and complement the provisions of the soldiers' and sailors' civil relief act of 1940 and all amendments thereof, so as to afford and obtain greater peace and security for persons in military service, the enforcement of certain tax obligations or liabilities which may prejudice the property rights of persons in military service, for the period herein set forth may be temporarily suspended as hereinafter provided.

45.53(3) (3) Any person while in the military service of the United States or within 6 months after terminating service, or the person's agent or attorney during that period, may petition a court of record in any county in which the person owns property for relief under this section. Upon filing of the petition the court shall make an order fixing the time of hearing and requiring the giving of notice of the hearing. If after hearing the court shall find that the person is, or within 6 months next preceding the filing of the petition was, in the military service of the United States and owns property within the county on which taxes have fallen or will fall due, and that the person's ability to pay the taxes has been materially adversely affected by reason of being in military service, the court shall enter an order determining that the person is entitled to relief under this section. When an order so determines, the court may further suspend proceedings for the collection of taxes on the property for a period not exceeding 6 months after termination of the military service of the person, or for the time reasonably necessary to complete the agreement provided in sub. (7). Thereafter, the property shall not be included in tax certificates issued to enforce collection of taxes on property, and all proceedings for that purpose shall be suspended, except under terms that the court in the order may direct.

45.53(4) (4) Whenever any tax or assessment on real property, including all special assessments, is not paid when due, any interest or penalty under s. 74.47 and the maximum limitation of 6% per year as provided by the soldiers' and sailors' civil relief act shall be waived for the purpose and upon the conditions specified in this section.

45.53(5) (5) The penalties and interest which shall be waived pursuant to this section are those for nonpayment of all taxes or assessments, general or special, falling due during the period of military service of any person against either real or personal property of which the person is the bona fide owner or in which the person has a beneficial interest.

45.53(6) (6) The person owning or having an interest in any property in respect to which the order under sub. (3) is made, or the person's agent or attorney, may file with the county treasurer or with the city treasurer of cities authorized by law to sell lands for the nonpayment of taxes as to such taxes and assessments a certified copy of the order of suspension together with an affidavit in triplicate, sworn to by the person or agent or attorney setting forth the name of the owner, the legal description of the property, the type of property, when acquired, volume and page number where the deed was recorded if acquired by deed and the name of the estate if acquired by descent, amount of delinquent taxes if any, and the names of the holders of any outstanding mortgage, lien or other encumbrance. Upon such filing the county treasurer or city treasurer shall record the order in the office of the register of deeds of the county and file a copy in the office of the treasurer, who shall make proper notation that a person in military service is the holder of the legal title and has made application for special relief, and an additional copy shall be immediately forwarded to the office of the clerk of the town, city or village where the property is located, or if it is located in a city authorized to sell lands for nonpayment of its taxes to the commissioner of assessments, who shall make an appropriate notation in the records.

45.53(7) (7) Any person seeking relief under this section, within 6 months after termination of military service, or the person's agent or attorney, or in case of death of such person, the personal representative, surviving spouse or heir at law, may apply to the county treasurer of the county, or the city treasurer of cities authorized by law to sell lands for the nonpayment of taxes, as the case may be, wherein such property is located for an agreement for scheduled installment payments, covering the taxes accrued during such person's period of military service, provided that such taxes will be paid over a period of time equal to a period no longer than twice the length of military service of such person, in equal periodic installments of not less than $10, and subject to such other terms as may be just and reasonable.

45.53(8) (8) In the event default is made by the applicant in the performance of any of the provisions of such agreement, such treasurer, as the case may be, shall forthwith notify the applicant of such default and the amount and date due, by written notice either served personally or by registered mail with return receipt demanded to the address set forth in such application. If such defaulted payment is not fully made within 10 days after service of such notice, then such treasurer without further notice may declare that the entire amount of such tax subject to the scheduled installments shall be immediately due and payable and that such agreement is fully rescinded and terminated. Thereupon the county treasurer shall notify the register of deeds and the town, city or village treasurer thereof, or if the city treasurer of cities authorized by law to sell lands for the nonpayment of taxes the latter shall notify the register of deeds and the county treasurer and such officers and shall make appropriate notations thereof on their records. Thereafter, the county treasurer or city treasurer as to taxes of cities authorized by law to sell land for the nonpayment of taxes, may without further order of the court enforce the collection of such tax or assessment and sell such tax certificates together with such penalties and interest as may have accrued thereon from the date of default of such scheduled installment payment.