TexAmericas Center; TexAmericas Center Public Facility Corporation; TAC East Holdings Company No. 1; Scott Norton; And Jeff Whitten v. Hooks Independent School District

CourtTexas Court of Appeals, 6th District (Texarkana)
DecidedFebruary 25, 2026
Docket06-25-00067-CV
StatusPublished

This text of TexAmericas Center; TexAmericas Center Public Facility Corporation; TAC East Holdings Company No. 1; Scott Norton; And Jeff Whitten v. Hooks Independent School District (TexAmericas Center; TexAmericas Center Public Facility Corporation; TAC East Holdings Company No. 1; Scott Norton; And Jeff Whitten v. Hooks Independent School District) is published on Counsel Stack Legal Research, covering Texas Court of Appeals, 6th District (Texarkana) primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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TexAmericas Center; TexAmericas Center Public Facility Corporation; TAC East Holdings Company No. 1; Scott Norton; And Jeff Whitten v. Hooks Independent School District, (Tex. Ct. App. 2026).

Opinion

In the Court of Appeals Sixth Appellate District of Texas at Texarkana

No. 06-25-00067-CV

TEXAMERICAS CENTER; TEXAMERICAS CENTER PUBLIC FACILITY CORPORATION; TAC EAST HOLDINGS COMPANY NO. 1; SCOTT NORTON; AND JEFF WHITTEN, Appellants

V.

HOOKS INDEPENDENT SCHOOL DISTRICT, Appellee

On Appeal from the 202nd District Court Bowie County, Texas Trial Court No. 24C1373-202

Before Stevens, C.J., van Cleef and Rambin, JJ. Memorandum Opinion by Chief Justice Stevens MEMORANDUM OPINION

The Hooks Independent School District (HISD) filed suit against the TexAmericas

Center and parties aligned with it1 (Appellants) for breach of an agreement, among other things.

Because TexAmericas Center and its nonprofit corporations are governmental entities,

Appellants filed a plea to the jurisdiction arguing that they were immune from suit and HISD’s

pleadings failed to demonstrate a waiver of governmental immunity. The trial court denied

Appellants’ plea to the jurisdiction, resulting in this appeal. Because we find that HISD’s

pleadings, even if taken as true, failed to affirmatively demonstrate the Texas Legislature’s

waiver of Appellants’ governmental immunity, we reverse the trial court’s order and render

judgment dismissing HISD’s claims.

I. Factual and Procedural Background

The underlying lawsuit arises from Appellants’ effort to secure support for special

legislation concerning taxation of property controlled by TexAmericas Center. In 2019, the

Texas Legislature passed Section 3503.1541 of the Texas Special District Local Laws Code

(Special Legislation), titled “Certain Property Exempt From Taxation,” which reads as follows:

(a) A leasehold or other possessory interest granted to a person by [TexAmericas Center] or by a nonprofit corporation holding title for [TexAmericas Center] is owned, used, and held for a public purpose for and on behalf of [TexAmericas Center] and is exempt from taxation under Section 11.11, Tax Code.

(b) Section 25.07(a), Tax Code, does not apply to a leasehold or other possessory interest granted to a person by [TexAmericas Center] or by a nonprofit

1 The Appellants are TexAmericas Center, TexAmericas Center Public Facility Corporation, TAC East Holdings Company No. 1, Scott Norton, and Jeff Whitten. 2 corporation holding title for [TexAmericas Center] during the period [TexAmericas Center] or nonprofit corporation owns the estate or interest encumbered by the possessory interest.

TEX. SPEC. DIST. CODE ANN. § 3503.1541.

According to HISD, Appellants contacted HISD in February 2019 to gain its support for

Special Legislation that would exempt it from ad valorem taxes.2 HISD pled that Appellants

promised HISD “that upon the passage of this Special Legislation, [TexAmericas Center] would

implement its Payment-in-Lieu-of-Taxes program (“PILOT Program”), which would allow

[TexAmericas Center] to collect funds from its leaseholders that would have been paid as

ad valorem taxes and return those payments to” HISD.

HISD alleges that TexAmerica Center, through one of its officers, “represented to the

Hooks ISD Board of Trustees at a duly called meeting that ‘those entities,’ meaning the tenants

or lessees of [TexAmericas Center’s] properties, ‘would pay to TexAmericas [Center], and

TexAmericas [Center] would then cut a check to the school district in that amount.’” HISD

asserted that “[i]n consideration for the promise made by [TexAmericas Center], Hooks ISD

performed by passing a written resolution on February 25, 2019, in support of the Special

Legislation.” HISD’s resolution states that it supported TexAmericas Center’s efforts “to bring

new economic development opportunities and jobs to Bowie County, Texas, and therefore

support[ed] legislation that would exempt from ad valorem taxes the leasehold interest.”

The Special Legislation was signed by Governor Greg Abbott on May 31, 2019. On

February 25, 2020, TexAmericas Center approved its PILOT Program.

2 These facts are gathered from HISD’s live pleading. 3 HISD received payments pursuant to the PILOT Program. Even so, it argued that

TexAmericas Center failed to make HISD whole.

HISD’s original pleading only asserted causes of action for fraud and promissory

estoppel. Appellants argued that they were immune from suit and that the Texas Legislature had

not waived governmental immunity for HISD’s fraud and promissory estoppel causes of action.

In response, HISD filed an amended petition adding a breach of contract claim. Appellants

renewed their plea to the jurisdiction, arguing that while governmental immunity could be

waived for a breach of contract, the Texas Legislature’s waiver of immunity required a written

contract for goods or services, which HISD did not reference in its pleadings. In response, HISD

filed a second amended petition, which is the live pleading at issue.

In its live pleading, HISD recited the facts leading to the dispute. HISD alleged that

TexAmericas Center partially performed on its promises by making some payments to HISD but

did not pay the entirety of what it collected from lessees under the PILOT Program. HISD’s

breach of contract action alleged that HISD “agreed to support the Special Legislation

eliminating ad valorem tax revenue” in exchange for TexAmericas Center’s promise “to collect

funds from its leaseholders that would have been paid as ad valorem taxes and return those

payments to the District” under its PILOT Program. For the element of breach, HISD alleged

that “[b]y not remitting to the District the full amount of the payments in lieu of taxes collected

from the tenants, [TexAmericas Center] breached the contract with [HISD].”

4 Using the same facts, HISD raised alternative claims of promissory estoppel and fraud

and alleged that it relied on TexAmericas Center’s “promise to make the District whole.”3 It

requested a “permanent injunction prohibiting [TexAmericas Center] from continuing to

withhold revenue from the District” and requested monetary relief of over $1,000,000.00.4

Lastly, HISD asserted ultra vires claims against Whitten and Norton. HISD stated in its

petition that Whitten’s and Norton’s conduct “were either authorized by the [TexAmericas

Center] Entities or Scott Norton and Jeff Whitten acted without authority.”

After reviewing Appellants’ plea to the jurisdiction and HISD’s live pleading, the trial

court denied the plea to the jurisdiction.

II. Standard of Review

“[I]mmunity from suit defeats a trial court’s subject matter jurisdiction” over the suit.

Tex. Dep’t of Parks & Wildlife v. Miranda, 133 S.W.3d 217, 225 (Tex. 2004). “Whether a trial

court possesses jurisdiction is a question of law we review de novo.” City of Houston v.

Williams (Williams II), 353 S.W.3d 128, 133 (Tex. 2011). “Courts always have jurisdiction to

determine their own jurisdiction.” Hous. Mun. Emps. Pension Sys. v. Ferrell, 248 S.W.3d 151,

158 (Tex. 2007); Tex. Right to Life v. Van Stean, 702 S.W.3d 348, 355 (Tex. 2024) (per curiam)

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TexAmericas Center; TexAmericas Center Public Facility Corporation; TAC East Holdings Company No. 1; Scott Norton; And Jeff Whitten v. Hooks Independent School District, Counsel Stack Legal Research, https://law.counselstack.com/opinion/texamericas-center-texamericas-center-public-facility-corporation-tac-txctapp6-2026.