§ 28-1-101. "PRIVATE SCHOOL" DEFINED.
In this article, "private school" means a private elementary or secondary school in the county that:
(1)
Either has been issued a certificate of approval from the State Board of Education or is accredited by the Association of Independent Schools; and
(2)
Is exempt from taxation under § 501(c)(3) of the Internal Revenue Code.
(1988 Code, § 12-2) (Bill No. 113-02, § 2, 7-1-2004)
Annotation:
The constitutionality of the above section and the succeeding section was upheld in Board of Education v. Wheat, 174 Md. 314, 199 A. 628 (1938).