The board of county commissioners of any county in this state may exchange any lands, the title to which has been acquired by tax deed proceedings, for any other lands in the same county, when it is deemed advisable or for the best interests of the county that such exchange be made, upon publication by such board of notice of the proposed exchange. Such notice shall be published six, four, and two weeks prior to the date of the proposed exchange in the official newspaper of the county in which the lands are located. The notice shall give the legal description of the lands to be exchanged and the names of the respective owners thereof. The decision of the said board to exchange the lands may be appealed from in the manner provided by law. The board of county commissioners shall not be authorized or permitted to acquire title to any land through exchange for it of other property, unless the county shall receive full value in such exchange, and unless the land so acquired shall be free and clear of all liens and encumbrances. In making an exchange for other lands, the board of county commissioners shall not be permitted to pay out or expend any funds or money belonging to the county, except the expenses incurred in the publication as herein provided.