(a) The officer shall keep securely all personal property on which he has levied and for which no delivery bond is given.
(b) If an injury or loss to an interested party results from the negligence of the officer, the officer and his sureties are liable for the value of the property lost or damaged.

(c) The injured party has the burden to prove:
(1) that the officer took actual possession of the injured party’s property; and
(2) the actual value of any property lost or damaged.