§ 31. Executions.

(a)

All executions for the enforcement and or collection of fines, assessments, bonds or other forfeitures, public improvement costs, utilities' charges or other claims, demands or debts including ad valorem taxes, special taxes, other taxes, business taxes or licenses and other debts or obligations of every nature owed to the town shall be issued by the person designated by the town council and bear teste in the name of the mayor or mayor pro tempore; shall be directed to the chief of police, all police officers of the town and all and singular the sheriffs and constables of the State; shall state the purpose or purposes for which issued; and shall be made returnable to the town council 30 days after the date of issue. It shall be the duty of the chief of police or other levying officer into whose hands such executions are placed to levy the same, to advertise the sale of the property so levied upon and to sell the same, all in the same manner and by the same procedure as sheriff's sales of real estate are levied upon, advertised and sold under executions or fi. fas. in Chatham County, Georgia. In such cases, the defendant in execution shall have the right to file an affidavit of illegality if such execution shall have issued illegally or if it is proceeding illegally. In either of such cases, such execution shall be returned by the levying officer to the Superior Court of Chatham County for trial as in other cases of affidavit of illegality; provided, however, a qualified bond shall be made and filed as in other cases of illegality. Such sales shall have the same force and effect as a sheriff's sale of similar property, and the officer making such sale shall have the same power as a sheriff to put purchasers of such sold property in possession thereof. Whenever at any such sale, no one present shall offer as much for the property levied upon as the amount of such execution together with all interest and costs thereon, after such property shall have been offered a reasonable time, the town, through its authorized agent, shall bid on such property and shall purchase the property on behalf of the town for not more than the amount of such execution, interest and costs if the value of such property is sufficient to cover such principal, interest and costs. The officer conducting and making the sale shall make and deliver to the town a deed or bill of sale, as the case may be, to the property so sold and the title thus acquired by the town shall be and become perfect and absolute and valid when the owner's right of redemption, if any, shall have expired pursuant to existing law. The officer making the sale shall put the town in possession and the town council shall have no right or authority to divest or alienate the title of the town to the property so purchased except by public sale for cash to the highest bidder therefor, which sale shall be conducted at the time and place and in the manner which shall be prescribed by ordinance of the town.

(b)

The forms of executions for ad valorem taxes, special taxes, other taxes, costs of construction of streets, street curbing, sidewalks, sewers and for repairs or improvements of any thereof; for fines and forfeitures in the recorder's court of the town; and for any other expenses, costs, charges, licenses or assessments of every nature whatsoever owed to the town shall be prescribed by ordinance. This Section shall not invalidate any form now in use by the town.

(1987 Ga. Laws (Act No. 221), page 4213, § 4)