274 LAWS OF MARYLAND. CH. 208

"Anne Arundel County", sub-title "Treasurer", said
new section to be known as Section 496C, and to fol-
low immediately after Section 496B of said Article, re-
lating to tax sales and proceedings and tax sale titles
in Anne Arundel County.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That a new section be and it is hereby added
to Article 2 of the Code of Public Local Laws of Mary-
land (1930 Edition), title "Anne Arundel County", sub-
title "Treasurer", said new section to be known as Section
496C, to follow immediately after Section 496B of said
Article, and to read as follows:

496C. (a) When a sale of property for taxes has been
ratified by order of court, no suit or action may be brought
to contest the title of the purchaser of such property on
the ground of any invalidity or irregularity in the pro-
ceedings in connection with such sale—

(1) After three years from June 1, 1941, if the sale
was ratified before that date, except as provided in (3);

(2) After three years from the date of the order of
ratification, if passed on or after June 1, 1941, except as
provided in (3);

(3) In the case of a person who was below the age of
twenty-one years or non compos mentis at the time of
the ratification of the sale, after the periods specified
above or after one year from the date of the removal of
such disability, whichever is later.

After the expiration of such periods the order of court
ratifying the sale shall be conclusive as to the legality of
all proceedings in connection with the sale of the prop-
erty.

This sub-section is in addition to all other statutes of
limitation and does not revive, or extend the time for
bringing, any suit or action otherwise barred.

(b) Even within the periods specified in (a) no sale
shall be set aside on account of irregularities in the pro-
ceedings if the provisions of law appear to have been
substantially complied with, and the burden of proof shall
be on the exceptant to show the sale to be invalid.

(c) If the sale is set aside, the Treasurer shall pro-
ceed to a new sale of the property and bring the proceeds
into court. From such proceeds, the purchaser shall be
paid the purchase money and all taxes on the property
paid by the purchaser since the rejected sale, and all
costs and expenses properly incurred in said Court, with
interest on all such sums from the time of payment.