Cynthia Martin v. Hopkins County, Hopkins County Judge Robert Newsom, Hopkins County Commissioner Mickey Barker, Hopkins County Commissioner Greg Anglin, Hopkins County Commissioner Wade Bartley, and Hopkins County Commissioner Joe Price
Cynthia Martin raised ultra vires claims against Hopkins County officials regarding an agreement with a private company to build a solar power plant. Martin contended the agreement was a tax abatement under Texas Local Government Code Chapter 381, Section 381.004(g), which she argued did not comply with the Texas Tax Code provisions. The County and officials asserted the agreement was a grant of public money under Section 381.004(h), thus not governed by the Texas Tax Code. The trial court granted summary judgment in favor of the County. The Court of Appeals affirmed, concluding that the agreement was for a grant of public funds, not a tax abatement, because the developer was obligated to pay all ad valorem taxes, and the payments from the county were program grants calculated with reference to those paid taxes, not a reduction or nullification of the tax liability itself.