City of Sweeny, Texas

CITY CHARTER

 

ARTICLE VIII.  TAXATION

Sec. 8.01. Powers of Taxation.

The City, for any municipal purpose, shall have the power to levy, assess, and collect taxes of every type and character not prohibited by the Constitution or Laws of the State of Texas.

Sec. 8.02. Arrears of Taxes Offset to Debt Against City.

The City shall be entitled to counterclaim and offset against any debt, claim, demand, or account owed by the City to any person, firm, or corporation who is in arrears to the City for taxes, in the amount of taxes in arrears, and no assignment or transfer of such debt, claim, demand, or account after the said taxes are due shall affect the right of the City to so offset the said taxes against the same.