In this section, “interested party” means: the person who last appears as owner of the dwelling on the collector’s tax roll; a mortgagee of the dwelling or assignee of a mortgage of record; a holder of a beneficial interest in a deed of trust recorded against the dwelling; a taxing agency that has the authority to collect tax on the dwelling; or any person having an interest in the dwelling whose identity and address are: reasonably ascertainable from the county land records; or revealed by a full title search consisting of at least 50 years. The Department may conduct an in rem foreclosure and sale of a dwelling of a homeowner formerly enrolled in the Program in accordance with this section. The Department may foreclose on and sell a dwelling of a homeowner formerly enrolled in the Program only if: at least 3 years have elapsed since the homeowner first enrolled in the Program; and all reasonable efforts to assist the homeowner to pay the taxes owed to the Department have failed. To initiate an in rem foreclosure action the Department shall: file a complaint for an in rem foreclosure in the circuit court of the county where the dwelling is located; and within 5 days after filing the complaint, send notice and a copy of the complaint to each interested party by first–class mail and certified mail, postage prepaid, return receipt requested, bearing a postmark from the United States Postal Service. All taxes shall: be included in the foreclosure action; and cease to be a lien against the dwelling if a judgment is entered foreclosing the existing interests of all interested parties in the dwelling. The complaint for an in rem foreclosure shall include: the name and address of the Department; a description of the dwelling as it appears in the county land records; the tax identification number of the dwelling; a statement that the taxes are delinquent at the time of the filing; the amount of taxes that are delinquent as of the date of the filing; the names and last known addresses of all interested parties in the dwelling and, if applicable, a statement that the address of a particular interested party in the dwelling is unknown; and a request that the circuit court enter a judgment that forecloses the existing interests of all interested parties in the dwelling and orders the dwelling to be sold at public auction. A complaint for an in rem foreclosure may be amended to include all taxes that become delinquent after the commencement of the in rem foreclosure action. Subject to paragraph (2) of this subsection, an interested party has the right to cure the delinquent taxes on the dwelling by paying all past due taxes at any time before the entry of the foreclosure judgment. The right to cure the delinquent taxes on the dwelling is extinguished once the foreclosure judgment is entered. A circuit court may not set a hearing for an in rem foreclosure until 30 days after the complaint for an in rem foreclosure is filed. At the hearing, any interested party shall have the right to be heard and to contest the delinquency of the taxes and the adequacy of the proceedings. If the circuit court finds that the Department sent notice and a copy of the complaint to each interested party and that the information set forth in the complaint is accurate, the court shall: enter a judgment that proper notice has been provided to all interested parties; and order that the dwelling be sold at public auction. After entry of judgment under subsection (k) of this section, the Department shall sell the dwelling at public auction in accordance with the Maryland Rules. The dwelling may not be sold until at least 45 days after the entry of judgment. The minimum bid for the sale of the dwelling shall be based on the fair market value of the dwelling, as determined by the Department. The dwelling shall be sold to the person making the highest bid. The person making the highest bid shall pay the full bid amount to the Department. If the minimum bid is not made or exceeded, the Department may bid the minimum bid price and purchase the real property. The Department shall deposit any amount by which the highest bid exceeds the amount of taxes due on the dwelling in an escrow account. The circuit court shall distribute the funds deposited into the escrow account to the interested parties in the order of priority of the interests of the interested parties. After a sale, the Department shall file a notice informing the circuit court of the sale and stating the date of the sale, the sale price, and the identity of the purchaser. A sale of a dwelling under this section is final and binding on the maker of the highest bid. The title acquired in an in rem foreclosure proceeding shall be an absolute or fee simple title including the right, title, and interest of each of the defendants in the proceeding whose property has been foreclosed unless a different title is specified in the judgment entered. A judgment in an action under this section is binding and conclusive, regardless of legal disability, on: all persons, known and unknown, who were parties to the action and who had a claim to the property, whether present or future, vested or contingent, legal or equitable, or several or undivided; and all persons who were not parties to the action and had a claim to the property that was not recorded at the time that the action was commenced. A homeowner or any interested party in a homeowner’s dwelling may not: raise as a defense to a foreclosure action under this section that the Department failed to make sufficient efforts to assist the homeowner under § 14–888(a) and (b) of this subtitle or subsection (c) of this section; or take any legal action against the Department on the basis that the Department failed to make sufficient efforts to assist the homeowner under § 14–888(a) and (b) of this subtitle or subsection (c) of this section. The Department is not liable for any environmental or other violation related to the dwelling of a homeowner enrolled or formerly enrolled in the Program unless the Department purchases the dwelling under subsection (n)(3) of this section.