City of Aledo, City of Angleton, City of Anna, City of Aubrey, City of Bonham, City of Brownsville, City of Bulverde, City of Cibolo, City of Clyde, City of College Station, City of Crandall, City of Denison, City of Denton, City of Edcouch, City of Elsa, City of Fate, City of Grand Prairie, City of Hutto, City of Kaufman, City of La Villa, City of Lockhart, City of McKinney, City of Navasota, City of Parker, City of Van Alstyne, and Aubrey Municipal Development District v. State of Texas, Attorney General Kenneth Paxton (In His Official Capacity), Acting Texas Comptroller of Public Accounts Kelly Hancock (In His Official Capacity), and the Office of the Texas Comptroller of Public Accounts

CourtCourt of Appeals of Texas
DecidedJanuary 8, 2026
Docket15-25-00086-CV
StatusPublished

This text of City of Aledo, City of Angleton, City of Anna, City of Aubrey, City of Bonham, City of Brownsville, City of Bulverde, City of Cibolo, City of Clyde, City of College Station, City of Crandall, City of Denison, City of Denton, City of Edcouch, City of Elsa, City of Fate, City of Grand Prairie, City of Hutto, City of Kaufman, City of La Villa, City of Lockhart, City of McKinney, City of Navasota, City of Parker, City of Van Alstyne, and Aubrey Municipal Development District v. State of Texas, Attorney General Kenneth Paxton (In His Official Capacity), Acting Texas Comptroller of Public Accounts Kelly Hancock (In His Official Capacity), and the Office of the Texas Comptroller of Public Accounts (City of Aledo, City of Angleton, City of Anna, City of Aubrey, City of Bonham, City of Brownsville, City of Bulverde, City of Cibolo, City of Clyde, City of College Station, City of Crandall, City of Denison, City of Denton, City of Edcouch, City of Elsa, City of Fate, City of Grand Prairie, City of Hutto, City of Kaufman, City of La Villa, City of Lockhart, City of McKinney, City of Navasota, City of Parker, City of Van Alstyne, and Aubrey Municipal Development District v. State of Texas, Attorney General Kenneth Paxton (In His Official Capacity), Acting Texas Comptroller of Public Accounts Kelly Hancock (In His Official Capacity), and the Office of the Texas Comptroller of Public Accounts) is published on Counsel Stack Legal Research, covering Court of Appeals of Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
City of Aledo, City of Angleton, City of Anna, City of Aubrey, City of Bonham, City of Brownsville, City of Bulverde, City of Cibolo, City of Clyde, City of College Station, City of Crandall, City of Denison, City of Denton, City of Edcouch, City of Elsa, City of Fate, City of Grand Prairie, City of Hutto, City of Kaufman, City of La Villa, City of Lockhart, City of McKinney, City of Navasota, City of Parker, City of Van Alstyne, and Aubrey Municipal Development District v. State of Texas, Attorney General Kenneth Paxton (In His Official Capacity), Acting Texas Comptroller of Public Accounts Kelly Hancock (In His Official Capacity), and the Office of the Texas Comptroller of Public Accounts, (Tex. Ct. App. 2026).

Opinion

ACCEPTED 15-25-00086-Cv FIFTEENTH COURT OF APPEALS AUSTIN, TEXAS 1/8/2026 2:51 PM No. 15-25-00086-CV CHRISTOPHER A. PRINE IN THE COURT OF APPEALS CLERK FOR THE FIFTEENTH DISTRICT OF TEXAS FILED IN AT AUSTIN, TEXAS 15th COURT OF APPEALS AUSTIN, TEXAS _______________________________________________________ 1/8/2026 2:51:08 PM CITY OF GRAND PRAIRIE, CITY OF ALEDO, CITY OF ANGLETON , CITY CHRISTOPHER Clerk A. PRINE OF AUBREY, CITY OF BULVERDE, CITY OF CLYDE, CITY OF COLLEGE STATION, CITY OF CRANDALL, CITY OF DENISON, CITY OF DENTON, CITY OF EDCOUCH, CITY OF ELSA, CITY OF FATE, CITY OF HUTTO, CITY OF KAUFMAN, CITY OF LA VILLA, CITY OF LOCKHART, CITY OF MCKINNEY, CITY OF NAVASOTA, CITY OF PARKER, CITY OF VAN ALSTYNE, AND AUBREY MUNICIPAL DEVELOPMENT DISTRICT Appellants – Plaintiffs CITY OF ANNA, CITY OF BONHAM, CITY OF BROWNSVILE, AND CITY OF CIBOLO Appellants – Intervenor Plaintiffs 2020 LONG TAIL TRAIL INVESTMENTS, LLC Appellant – Intervenor Defendant v. THE STATE OF TEXAS, ATTORNEY GENERAL KENNETH PAXTON, IN HIS OFFICIAL CAPACITY, ACTING TEXAS COMPTROLLER OF PUBLIC ACCOUNTS KELLY HANCOCK, IN HIS OFFICIAL CAPACITY, AND THE OFFICE OF THE TEXAS COMPTROLLER OF PUBLIC ACCOUNTS Appellees – Defendants _______________________________________________________

REPLY BRIEF OF APPELLANTS – INTERVENOR PLAINTIFFS CITY OF ANNA AND CITY OF BONHAM _____________________________________________________________ Wolfe, Tidwell & McCoy, LLP David Overcash ORAL ARGUMENT David.overcash@wtmlaw.net REQUESTED SBN 24075516 Clark McCoy 2591 Dallas Parkway, Suite 300 Frisco, Texas 75034 972.712.3530 telephone 972.712.3540 facsimile i IDENTITY OF PARTIES AND COUNSEL1

Appellants: City of Anna, Texas Plaintiff-Intervenor in court below

City of Bonham, Texas Plaintiff-Intervenor in court below

Appellants’ Counsel: Wolfe, Tidwell & McCoy, LLP

David Overcash David.overcash@wtmlaw.net SBN 24075516 Clark McCoy SBN 90001803 2591 Dallas Parkway, Suite 300 Frisco, Texas 75034 972.712.3530 telephone 972.712.3540 facsimile

Other Appellants: City of Grand Prairie, City of Aledo, City of Angleton, City of Aubrey, City of Bulverde, City of Clyde, City of College Station, City of Crandall, City of Denison, City of Denton, City of Edcouch, City of Elsa, City of Fate, City of Hutto, City of Kaufman, City of La Villa, City of Lockhart, City of McKinney, City of Navasota, City of Parker, City of Van Alstyne, Aubrey Municipal Development District Original Plaintiffs in court below

Other Appellants’ Counsel: Messer, Fort, PLLC

Timothy A. Dunn William Andrew Messer andy@txmunicipallaw.com

1 Defendant-Intervenor 2020 Long Tail Trail Investments, LLC has been dismissed from

this suit by order of the court dated December 29, 2025.

ii Bradford E. Bullock Arturo D. Rodriguez 6371 Preston Rd Ste 200 Frisco, Texas 75034 972.668.6400 telephone 972.668.6414 facsimile

Additional Appellants: City of Brownsville, City of Cibolo Plaintiff-intervenors in court below, joined in original plaintiff filings on appeal

Counsel: Messer, Fort, PLLC

William Andrew Messer andy@txmunicipallaw.com Bradford E. Bullock Arturo D. Rodriguez 6371 Preston Rd Ste 200 Frisco, Texas 75034 972.668.6400 telephone 972.668.6414 facsimile

Staff Counsel, being: Lena Chaisson-Munoz Jennifer Avendano Guillermo S. “Will” Trevino

Hyde Kelley LLP George E. Hyde Matthew L. Weston

iii Appellees: State of Texas, Attorney General Kenneth Paxton (in his official capacity), Acting Texas Comptroller of Public Accounts Kelly Hancock (in his official capacity) 2, and the Office of the Texas Comptroller of Public Accounts

Appellees’ Counsel: Office of the Texas Attorney General

Lynn Saarinen Lynn.saarinen@oag.texas.gov General Litigation Division P.O. Box 12548, Capitol Station Austin, Texas 78711-2548 512-936-1309 telephone 512-320-0667 facsimile

2 As replacing former Texas Comptroller Glenn Hegar.

iv Table of Contents

IDENTITY OF PARTIES AND COUNSEL .................................................. ii INDEX OF AUTHORITIES......................................................................... vi REPLY ARGUMENT .................................................................................. 1 I. Incorporation of Co-Appellant Reply Brief ............................................ 1 II. Comment on Standard of Review ........................................................ 1 III. Reply Argument Re: Repleading. ........................................................ 2 IV. Reply Argument Re: Anna’s Motion to Modify Judgment .................... 5 PRAYER..................................................................................................... 7 CERTIFICATE OF SERVICE...................................................................... 8 CERTIFICATE OF COMPLIANCE ............................................................. 8

v INDEX OF AUTHORITIES

Cases Tex. Dep’t of Parks & Wildlife v. Miranda, 133 S.W.3d 217, 226 (Tex. 2004)

................................................................................................................ 1

Texas A&M Univ. Sys. v. Koseoglu, 233 S.W.3d 835, 840 (2007) ...... 3, 4, 5

Thomas v. Long, 207 S.W.3d 334 (Tex. 2006)............................................ 2

vi REPLY ARGUMENT

I. Incorporation of Co-Appellant Reply Brief

Other appellant parties in this case will file a reply brief addressing the

issues common to all municipalities appearing in the suit. In the interests of

judicial economy, Anna and Bonham incorporate by reference herein all of

the arguments, facts, and authority presented in the reply brief(s) filed by the

City of Grand Prairie, et al. (“GP Group”), as if set forth herein in full, save

and except those aspects of said briefs which are unique, specific, or limited

to municipalities other than Anna or Bonham. This is intended to include, but

not necessarily be limited to, incorporation of arguments presented by the

GP Group in reply to Sections I through IV (inclusive) of the Appellees’ brief

filed November 14, 2025 (“Appellees’ Brief”). 3

II. Comment on Standard of Review Only where the pleadings affirmatively negate the existence of

jurisdiction may a plea to the jurisdiction be granted without allowing the

plaintiff an opportunity to amend. 4 If a petition contains multiple claims, it

should not be dismissed just because the court lacks jurisdiction over some

3 Anna and Bonham can supply additional detail or supplemental briefing regarding the

incorporation of content of reply argument upon request. 4 See Tex. Dep’t of Parks & Wildlife v. Miranda, 133 S.W.3d 217, 226 (Tex. 2004).

1 of them. 5 Appellees state in their brief that “[t]he amended [plea to the

jurisdiction] was not to challenge the Cities’ [GP Group] or Intervenor

Appellants’ claims. The amended [plea] was for the purpose of determining

if the trial court had subject matter jurisdiction.”6 While Appellees are entitled

to describe the “purpose” of their filing as they see fit, Texas jurisprudence

such as Thomas calls for courts to assess subject matter jurisdiction on a

claim-by-claim basis.7

III. Reply Argument Re: Repleading.

Appellees’ Brief asserts, without citation, that Anna and Bonham’s

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Related

Texas Department of Parks & Wildlife v. Miranda
133 S.W.3d 217 (Texas Supreme Court, 2004)
Thomas v. Long
207 S.W.3d 334 (Texas Supreme Court, 2006)
Texas a & M University System v. Koseoglu
233 S.W.3d 835 (Texas Supreme Court, 2007)
County of Cameron v. Brown
80 S.W.3d 549 (Texas Supreme Court, 2002)

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City of Aledo, City of Angleton, City of Anna, City of Aubrey, City of Bonham, City of Brownsville, City of Bulverde, City of Cibolo, City of Clyde, City of College Station, City of Crandall, City of Denison, City of Denton, City of Edcouch, City of Elsa, City of Fate, City of Grand Prairie, City of Hutto, City of Kaufman, City of La Villa, City of Lockhart, City of McKinney, City of Navasota, City of Parker, City of Van Alstyne, and Aubrey Municipal Development District v. State of Texas, Attorney General Kenneth Paxton (In His Official Capacity), Acting Texas Comptroller of Public Accounts Kelly Hancock (In His Official Capacity), and the Office of the Texas Comptroller of Public Accounts, Counsel Stack Legal Research, https://law.counselstack.com/opinion/city-of-aledo-city-of-angleton-city-of-anna-city-of-aubrey-city-of-texapp-2026.