(a) The governing authority of any county may purchase and hold in its official capacity any personal property offered for sale by virtue of tax executions, except that the governing authority may bid on the personal property only when other bids do not cover the amount of tax executions, accrued interest, penalties, and costs.

(b) The governing authority of the county shall not bid more for the property than the amount of taxes, accrued interest, penalties, and costs. The governing authority, upon bidding on any property, shall draw its warrant on the county treasurer to pay to the levying officers the costs due on the tax executions and costs accrued in effecting tax sales. The governing authority of the county shall not be required to pay the proportionate part of the taxes due the state, any school district, or any other political subdivision or authority of counties by virtue of the tax sale until the personal property is resold by the governing authority of the county in the manner provided by law.

(c) When personal property is sold under tax executions at a tax sale, the sale is final.

(d) The officer authorized to conduct tax sales shall issue a "Bill of Sale for Personal Property" to the purchaser at the tax sale, and it shall be substantially as follows:

STATE OF GEORGIA

COUNTY

BILL OF SALE FOR PERSONAL PROPERTY

This assignment made , between the tax commissioner and ex

officio sheriff of County, and , as purchaser,

Witnesseth: That,

Whereas, in obedience to writ(s) of fieri facias issued against

, the taxpayer and defendant in fi. fa., for unpaid state,

county, and applicable school taxes for the years , said tax

commissioner and ex officio sheriff of County did on ,

seize, levy, and serve notice on the within described personal property

and, after the same being duly advertised agreeable to law, expose the

said property within the legal hours of sale, at public outcry before

the courthouse door in County, Georgia, on the day and year

first above written, when and where the same was knocked down to the

named purchaser for the highest and best bid amount shown below, said

purchaser being the highest and best bidder.

Now, therefore, in consideration of the sum of $ , receipt of

which is hereby acknowledged, the tax commissioner and ex officio

sheriff of County does assign, bargain, and sell, so far as the

office of ex officio sheriff authorizes him, unto the said purchaser,

heirs, and assigns,

To have and to hold the said described personal property, together

with all the rights and also all the estate, right, title, interest,

claim, or demand of the said taxpayer and defendant in fi. fa., heirs,

and assigns, legal, equitable, or otherwise whatsoever, in and to the

same, unto the said purchaser, heirs, and assigns.

In witness whereof, the said tax commissioner and ex officio sheriff

of County has set his hand and affixed his seal hereto on the

day and year first above written.

Tax commissioner and

ex officio sheriff of

County, Georgia

Signed, sealed, and

delivered in the

presence of:

Unofficial

witness

Notary public