J. MILLARD TAWES, Governor                        79

ployee" also shall, on and after June 1, 1961, include any person who
is regularly employed by the State Military Department as a National
Guard technician, although paid by or from federal appropriated
funds, provided the employer's contribution to the Retirement Sys-
tem, when and as payable, shall be made by the United States, or
otherwise, and provided the State shall not be responsible for pay-
ment of such employer's contribution. The term "employee" also in-
cludes all the several classes of assessors, including supervisors and
assistants, for whom the State pays a portion of annual salary under
the provisions of the subtitle "State Department of Assessments and
Taxation" in Article 81 of this Code; but the term "employee" does
not include any such assessor who is a member of a retirement or
pension system operated by a political subdivision of this State. In
all cases of doubt, the board of trustees, provided for in Section 11
of this article, shall determine whether any person is an employee
as defined in this article, irrespective of the method of payment,

10A.

(a)  Membership in the Retirement System is subject to the pro-
visions of this section for the several classes of assessors, including
supervisors and assistants, for whom the State pays a portion of
annual salary under the provisions of the subtitle "State Department
of Assessments and Taxation" in Article 81 of this Code. Where
there is any inconsistency between the two, this section prevails over
the remainder of this Article.

(b)  In computing the employer's contribution required under this
Article, both for the Retirement System and for inclusion of the em-
ployees in Social Security benefits, the State shall pay sixty per
centum (60%) of the cost for such assessors; except that if there
is a change in the amount of the State's payment of sixty per centum
(60%) of the annual salary of the assessors, under the subtitle "State
Department of Assessments and Taxation" in Article 81 of the Code,
the State's contribution under this section and Article shall change
accordingly. The State's contribution shall be based only upon the
basic salaries specified in said Article 81 and shall not be based upon
any local supplementation of salaries.

(c)   The remaining portion of the employer's contribution required
under this Article for the Retirement System and for inclusion of
the employees in Social Security benefits, whether forty per centum
(40%) or some other percentage of the basic salary, shall be paid by
the respective political subdivisions in which particular assessors
work.

(d)  If any political subdivision operates a retirement or pension
system for its own employees, and any assessor is a member thereof,
the amount of money which would be paid by the State under this
section as part of the employer's contribution if that assessor were
a member of the Employees' Retirement System (including the
amount which would be payable by the State for Social Security
benefits), shall be paid by the State to the political subdivision from
time to time; and a proper sum shall be included in the Budget each
year for that purpose.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1963.

Approved March 14, 1963.