(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