Section 48-4-22. Authority of counties to buy property sold under tax executions; finality of tax execution sales; issuance of "Bill of Sale for Personal Property."

   (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

Code 1981, § 48-4-22, enacted by Ga. L. 1984, p. 904, § 1.