Ch. 689

LAWS OF MARYLAND

foreign jurisdiction based on its free shares originated in this
State, the franchise tax under this section shall be reduced to
the extent of the tax paid to the foreign jurisdiction.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1987.

Approved June 2, 1987.

CHAPTER 689

(House Bill 982)

AN ACT concerning

Tax Sales - Foreclosures - Judgments

FOR the purpose of prohibiting a court in the State from
reopening a judgment rendered in a tax sale foreclosure
proceeding except under certain circumstances; prohibiting
the reopening of a certain judgment on the ground of
constructive fraud in the conduct of the proceedings unless
an application to reopen is filed at certain times within a
certain time; providing for the application and construction
of this Act; and generally relating to altering the
circumstances under which a judgment rendered in a tax sale
foreclosure proceeding may be reopened by a court in the
State.

BY repealing and reenacting, with amendments,

Article - Tax - Property
Section 14-845
Annotated Code of Maryland
(1986 Volume and 1986 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - Property

14-845.

(A) A COURT IN THE STATE MAY NOT REOPEN A JUDGMENT RENDERED
IN A TAX SALE FORECLOSURE PROCEEDING EXCEPT ON THE GROUND OF LACK
OF JURISDICTION OR FRAUD IN THE CONDUCT OF THE PROCEEDINGS TO
FORECLOSE; HOWEVER, NO REOPENING OF ANY JUDGMENT ON THE GROUND OF
CONSTRUCTIVE FRAUD IN THE CONDUCT OF THE PROCEEDINGS TO FORECLOSE

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