- See also: School bond and tax elections in Maryland
Under Maryland law, all new bonding for school districts and extensions to tax levies must be approved by the respective County Board of Commissioners where the district resides. Maryland is one of three states to structure their school districts at the county level over individual municipalities. Only Nevada and South Carolina align their school districts countywide. The only part of the state that requires bond elections is Baltimore County. Only the County Executive of Baltimore County can call for a bond election. Maryland is one of nine states along with the District of Columbia that restricts school bond and tax elections.