610                                               LAWS OF MARYLAND                                     Ch. 8

(b)  All supervisors of assessments, who on July 1, 1973
have been so employed by any county or Baltimore City for at
least six months prior thereto, may elect, within sixty days
after July 1, 1973, to remain thereafter as a member of or
subject to the merit, classification or salary system, pension or
retirement system, and health benefit system of the counties or
Baltimore City and shall not be subject to the applicable system
of the State of Maryland.

(c)  All supervisors of assessments who elect under
subsection (b) above to remain in a local salary system and
subject to a local pension or retirement system, and health
benefit system shall be eligible to receive any salary increases
or change in benefits applicable after July 1, 1973 to all
employees in the local system. Any salary increases or change in
benefits applicable to less than all the employees in the local
system which are applicable to supervisors of assessments shall
be effective for them only upon approval of the increases or
change in benefits by the Secretary of Personnel. Any supervisor
of assessments who elects to remain in a local system shall be
entitled to receive the benefits of that system, and shall not
share in any benefit of a system provided for State employees.

(d)  All supervisors of assessments who on July 1, 1973
become subject to any of the provisions of the State Merit System
Law under Article 64A of this Code shall become members of the
Employees' Retirement System on July 1, 1973 and shall be placed
in that position which is comparable or which most closely
compares with his former position, without further examination or
qualification, and without diminution or loss of any benefits to
which entitled prior to July 1, 1973. All supervisors of
assessments who were members of a local actuarial system prior to
becoming subject to the State employees pension system under
Article 73B of this Code shall be credited with all prior service
rendered by them to the counties or Baltimore City to which they
were entitled prior to July 1, 1973 for purposes of retirement
and death benefits and rates of contribution under Article 73B.
Any supervisor of assessments who elects to transfer to the State
shall receive those benefits provided for by the State under
Articles 64A and 73B and shall not share in any benefit of any
system provided for employees of any county or Baltimore City.

(e)  With respect to every employee described in subsection
(a) who elects to remain under a county, city or municipal merit,
classification, leave, retirement or health system, the county,
city or municipality in question shall make whatever payments or
contributions are required to be made by the county, city or
municipality to or for the account or on the behalf of the
employee, and the State shall periodically reimburse the county,
city or municipality for any such payments made, provided that
payments or contributions made by the county, city or
municipality to the retirement or group insurance program of any
such employee shall not be deemed to be salary with respect to
the employee.