BLAIR LEE III, Acting Governor                         1655

inclusion of the employees 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 Employee's 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.]

[22A.

On and after July 1, 1972, masters in chancery who are
or have been appointed in any county or Baltimore City by
the circuit court for that jurisdiction, and who serve on a
full—time basis as masters, shall be eligible at their
election for membership in a retirement system wholly or
partially maintained at the expense of a municipal
corporation or in the Employees' Retirement System of the
State of Maryland. No masters shall be included in the
State Employees' Retirement System without the approval of
the legislative body of the municipal corporation for which
he is appointed. The municipal corporation shall pay the
employer costs required to be paid on behalf of such masters
as if they were State employees.]

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1978.

Approved May 16, 1978.

CHAPTER 486