OPINION
This аppeal arises out of a dispute over who should bear the responsibility of paying for indigent healthcare. Appellant, Tomball Hospital Authority (“Tomball”), provided over $480,000 of medical services to indigent patients who were eligible for free or reduced-cost healthcare under the Indigent Health Care and Treatment Act. 1 When Tomball sought reimbursement from the Harris County Hospital District (“Harris County”), Harris County refused to pay, and Tomball filed suit. Harris County then filed a plea to the jurisdiction and a motion for summary judgment. The trial court granted Harris County’s plea to the jurisdiction without ruling on its motion for summary judgment and dismissed the case for want of jurisdiction. On appeal, Tomball contends the trial court improperly granted Harris County’s plea and erred in dismissing the case. We reverse and remand.
Factual and Procedural Background
The record reflects that between May 2001 and August 2003, Tomball accepted and provided medical treatment to numerous patients who were believed to be eligible for free or reduced-cost healthcare in Harris County under Chapter 61 оf the Texas Health and Safety Code, otherwise known as the Indigent Health Care and Treatment Act. See generally Tex. Health & Safety Code Ann. §§ 61.001-61.066 (providing the statutory scheme for healthcare treatment of indigent patients). Despite being valid “Gold Card Holders,” 2 some of these patients were turned away by Harris County facilities and forced to seek treatment at Tomball Regional Hospital (“TRH”), Tomball’s primary medical treatment facility. 3 Other patients were diverted to TRH for unspecified reasons. Often requests were made, by either the patient or Tomball, for transfers to Harris Country facilities. But in most instances Harris County denied these requests. Still, other patients were treated and released by TRH — at Tomball’s expense — without recognition from Harris County that treatment was provided.
*248 After providing the patients’ necessary healthcare, Tomball sent numerous written notices and demands for reimbursement of the treatment costs. However, Harris County refused to pay for treatment of any patients treated at TRH despite recognizing its obligation to provide treatment had the patients been admitted to a Harris County facility. 4 Harris County averred “not all provisions of the [Indigent Health Care and Treatment Act] apply to the District” and further stated that it was “exempt from requirements under the [Act] concerning payment to other facilities in other counties.”
In light of Harris County’s refusals, Tomball filed suit alleging violations of both the Texas Constitution and the Health & Safety Code. Specifically, Tom-ball claimed Article IX, Section 4 of the constitution and section 281.046 of the Health & Safety Code required Harris County to assume “full responsibility” for furnishing and providing medical and hospital care for all indigent residents within Harris County. 5 Moreover, Tomball claimed sections 61.045, 61.060, and 281.056 of the Health and Safety Code waived Harris County’s immunity and made it hable for costs of the treatment provided. 6 Subsequently, Harris County filed a plea to the jurisdiction arguing: (1) the court lacked jurisdiction under the doctrine of governmental immunity; (2) the Health & Safety- Code provided the county courts with exclusive jurisdiction over the dispute; and, alternatively, (3) the Texas Department of Health was vested with exclusive, original jurisdiсtion to entertain the matter. Harris County also filed a motion for summary judgment on grounds that governmental immunity precluded Tomball from bringing suit. After considering the pleadings and evidence, the trial court granted Harris County’s plea to the jurisdiction but did not rule on the motion for summary judgment.
Scope of Review
Appellate courts have jurisdiction over appeals from interlocutory orders only if expressly provided by statute.
Stary v. DeBord,
In reviewing a plea to the jurisdiction, we cannot examine the merits of the case or the issues raised in a motion for summary judgment.
See Cozby v. City of Waco,
Plea to the Jurisdiction
Governmental Immunity 8
Harris County first argued in its plea to the jurisdiction that the trial court lacked subject matter jurisdiction according to the doctrine of governmental immunity. Subject matter jurisdiction is essential to a court’s power to decide a case.
Tex. Ass’n of Bus. v. Tex. Air Control Bd.
When deciding a plea to the jurisdiction, the trial court considers the allegations in the plaintiffs petition and accepts those allegations as true without considering the merits of the case.
Harris County v. Proler,
Turning to the pleadings in this case, Tomball relied on a number of statutory provisions to support its claim that Harris County’s immunity from suit had been waived. Most significantly, Tomball cited section 281.056(a) of the Health and Safety Code. In general, chapter 281 of the Code *251 enables the creation of county hospital districts like Harris County and governs the duties and obligations of the districts once they are established. See Tex. Health & Safety Code Ann. §§ 281.001-.123 (Vernon 2001 & Supp.2004-05). The chapter requires a board of hospital managers to be appointed who are to oversee the operations of each district. Id. § 281.021. Under the subchapter entitled “General Powers and Duties,” the legislature included section 281.056(a) which specifically states “[t]he board may sue and be sued.” Id. § 281.056(a) (emphasis added). This is exactly the kind of clear, unambiguous language courts recognize as a waiver of immunity from suit.
For example, in
Missouri Pacific R.R. Co. v. Brownsville Navigation District,
the Texas Suprеme Court held that a statute permitting a navigation district to “sue and be sued” was a “general consent for [the] District to be sued in the courts of Texas in the same manner as other defendants.”
The majority of appellate courts have relied on
Missouri Pacific
to conclude “sue and be sued” and similar language clearly expresses the legislature’s intent to waive a governmental entity’s immunity from suit.
10
Other appellate courts have
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refused to follow
Missouri Pacific
and, insteаd, have found “sue and be sued” and similar language is not a clear waiver of immunity from suit.
11
However, this Court aligns itself with the majority, and our most recent decisions indicate “sue and be sued” language is a sufficient pronouncement of legislative intent to waive immunity from suit.
12
More significantly, the Texas Supreme Court has not overturned or limited its holding from
Missouri Pacific.
Quite the contrary, the court recently held “we have little diffieulty recognizing the Legislature’s intent to waive immunity from suit when a statute provides that a state entity
may be sued
...”
Taylor,
In light of these considerations, and until the legislature or the supreme court dictate otherwise,
13
we hold section
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281.056(a) of the Health and Safety Code stating Harris County Hospital District’s board of managers may “sue and be sued” is a sufficient pronouncement of the intent to waive immunity from suit. Therefore, Hams County’s plea to the jurisdiction could not have been granted on the basis of governmental immunity. We now turn to the two additional arguments raised in Harris County’s plea to the jurisdiction.
See generally In re H.E. Butt Ch'ocery Co., 17
S.W.3d 360, 367 (Tex.App.-Houston [14th Dist.] 2000, orig. proceeding) (explaining that when, as here, a trial court’s order does not state the grounds for granting a party’s motion, the appellate court must review each of the grounds asserted and will affirm if any grounds are meritorious);
N. Am. Shipbuilding, Inc. v. S. Marine & Aviation,
County Court Jurisdiction
The second complaint in Harris County’s plea is that the county courts have exclusive, original jurisdiction over any dispute involving a patient’s ability to pay for healthcare. Harris County contends this matter ultimately involves a dispute over who must pay — including the patients’ ability to pay — fоr medical treatment under section 281.071 of the Health and Safety Code. See Tex. Health & Safety Code Ann. § 281.071 (Vernon 2001).
Before reviewing the specific section cited by Harris County, we first recognize the constitutional presumption that a district court’s jurisdiction “consists of exclusive, appellate, and original jurisdiction of all actions, proceedings, and remedies, except in cases where exclusive, appellate, or original jurisdiction may be conferred by this Constitution or other law on some other court, tribunal, or administrative body.” Tex. Const, art. V, § 8. Moreover, district courts are courts of general jurisdiction and generally have subject matter jurisdiction
absent a showing to the contrary. In re Entergy Corp.,
Turning to section 281.071, our goal in construing the statute is to determine and
*254
give effect to the Legislature’s intent.
In re Entergy Corp.,
A county court of the county in which a patient’s hospital is located shall hear and determine the ability of the patient or the patient’s relatives to pay under this section if there is a dispute over this ability to pay or if there is doubt in the mind of the [hospital district] administrator over this ability. The court shall hear witnesses and issue any order that may be proper.
Tex. Health & Safety Code Ann. § 281.071(e) (emphasis added). Subsection (f) continues by providing that “[a]n appeal from an order of the county cоurt must be made to a district court in the county in which the [hospital] district is located.” Id. § 281.071(f). Harris County relies on these two provisions to support its claim that the county court, not the district court, had exclusive jurisdiction over the dispute. We disagree with Harris County’s interpretation of the statute.
A closer examination of section 281.071 indicates it was intended to provide the method by which a healthcare provider can seek payment/reimbursement from a patient. Particularly considering the title of the section, “Payment and Support,” and the fact that the remaining subsections provide for collection of payment from a patient, a patient’s relatives, or a patient’s estate. Accordingly, section 281.071 is inapplicable to this case. Here, the dispute is not over a patient’s ability to pay for medical treatment, but rather, it involves two-providers and their disagreement over which of the two is required to pay for treatment of patients who already have been determined unable to pay. 14 Therefore, after reviewing the statutory text of section 281.071 and construing the pleadings in the plaintiffs favor, we conclude that section 281.071 did not provide the county court with exclusive, original jurisdiction over the case.
Texas Health Department
Alternatively, the final ground articulated in Harris County’s plea to the jurisdiction is that the Texas Department of Health was vested with exclusive, original jurisdiction over a dispute like this one between a “provider of assistance,” such as Tomball, and a governmental entity or hospital district. Harris County points to sections 61.004 and 61.059(e) of the Health and Safety Code to support this proposition. See Tex. Health & Safety Code Ann. §§ 61.004, 61.059(e) (Vernon 2001 & Supp. 2004-05).
Again we note that district courts are presumed to have general subject matter jurisdiction over disputes absent a showing to the contrary.
In re
*255
Entergy Corp.,
The specific provisions of the Health and Safety Code applicable to this case dictate:
If a provider of assistance and a governmental entity or hospital district cannot agree on a person’s residence or whether a person is eligible for assistance under this chapter, the provider or the governmental entity or hospital district may submit the matter to the [Health] department.
Tex. Health & Safety Code Ann. § 61.004(a). 15 Furthermore, sections 61.058 and 61.059 provide the procedure whereby a healthcare provider such as Tomball can notify and seek an eligibility determination from the hospital thаt otherwise should have treated the patient. See id. §§ 61.058-059. More specifically, 61.059(e) states “[i]f the public hospital [i.e., Harris County] and the provider [i.e., Tomball] disagree on the patient’s residence, the hospital or provider may submit the matter to the [Health] department as provided by Section 61.004.” Id. § 61.059(e).
As we already have explained, Harris County’s refusal to reimburse Tomball was never premised on the patients’ residency or eligibility. This argument appears to have been inserted as an afterthought on appeal, particularly when we construe the pleadings in favor of the pleader — Tom-ball — as we are required to do. Accordingly, we disagree with Harris County’s contention that the ultimate disagreement in this case involves the residency or eligibility of the patients treated at TRH. Therefore, after interpreting the statutory provisions cited, considering the exact nature of the claims filed by Tomball, and reviewing the issue as framed by the parties’ original pleadings, we find
both
parties initially viewed this dispute as one over who was required to pay/reimburse for treatment of otherwise eligible Gold Card Holders.
See Columbus Indep. Sch. Dist.,
The judgment of the trial court is reversed and this cause is remanded to the trial court.
Notes
. See Tex. Health & Safety Code Ann. §§ 61.001-61.066 (Vernon 2001 & Supp. 2004-05).
. "Gold Card Holder” is the term used in the healthcare industry to describe an individual who resides in Harris County and who, based on financiаl condition, has applied for and been determined eligible to receive a "Gold Card,” thus entitling the person to free or reduced-cost healthcare pursuant to the Health & Safety Code and Harris County's eligibility requirements.
. For example, one patient attempted to go to Harris County’s LBJ Hospital, but was denied admittance because the facility was on "drive by status." Another patient was in an ambulance and asked to be taken to Ben Taub Hospital but emergency medical service personnel refused and, instead, transported her tо TRH.
. Harris County took the position in correspondence leading to this suit that it was obligated to care for only those Gold Card Holders who were actually patients "in its facilities.”
. See Tex. Const, art. IX, § 4 ("The Legislature may by law authorize creation of countywide Hospital Districts ... [that] shall assume full responsibility for providing medical and hospital care to needy inhabitants of the county.”) (emphasis added); Tex. Health & Safety Code Ann. § 281.046 (Vernon 2001) ("[T]he district assumes full responsibility for furnishing medical and hospital care for indigent and needy persons residing in the district.”) (emphasis added).
. See Tex. Health & Safety Code Ann. § 61.045 (explaining that a hospital district "shall pay” for services rendered by another healthcare provider); id. § 61.060 ("A hospital district is liable for health care services as provided by the Texas Constitution and the statute creating the district.”) (emphasis added); id. § 281.056 (Vernon Supp.2004-05) (stating that a hospital district’s board of managers may "sue and be sued”).
. Section 51.014(a)(8) provides, in relevant part, "[a] person may appeal from an interlocutory order of a district court that grants or denies a plea to the jurisdiction by a governmental unit as that term is defined in Section 101.001.” Tex. Civ. Prac. & Rem.Code Ann. § 51.014(a)(8). Governmental unit is defined by section 101.001 to include all state agencies, political subdivisions, and "any other institution, agency, or organ of government
*249
the status and authority of which are derived from the Constitution of Texas or from laws passed by the legislature under the constitution.” Tex. Civ. Peac. & Rem.Code Ann. § 101.001(3) (Vernon 2005). Thus, there is little doubt that Harris County is a governmental unit.
See Seamans v. Harris County Hosp. Dist.,
. The terms "sovereign immunity” and "governmental immunity” are often used interchangeably. However, there is a distinction.
Sovereign immunity refers to the State’s immunity from suit and liability, and it protects the State and its various divisions and agencies.
Wichita Falls State Hosp. v. Taylor,
. The doctrine of governmental immunity encompasses two principles: (1) immunity from suit; and (2) immunity from liability.
Taylor,
Accordingly, we again note our analysis is limited to the jurisdictional issues involving Harris County’s immunity from suit, not the merits of its affirmative, defense of immunity from liability. Particularly because the trial court declined to rule on Harris County’s motion for summary judgment, that issue is nоt properly before this court.
See generally City of Sunset Valley,
.
See EPGT Tex. Pipeline, L.P. v. Harris County Flood Control Dist.,
.See City of Roman Forest v. Stockman,
.
See, e.g., Burlington N. & Santa Fe Ry. Co. v. City of Houston,
. The Texas Supreme Court currently has before it a number of petitions for review on this very issue.
See, e.g., MEB Eng’g, Inc.,
at
*253
304, at
Clear Channel Outdoor, Inc.,
. We recognize there is some evidence indicating Harris County eventually denied the Gold Card Holder status of several patients. Along with its "Response to [romball's] Motion for Interlocutory Summary Judgment,” Harris County included one affidavit that claimed several of the patients were not current Gold Card Holders at the time they were trеated by Tomball. However, these denials came long after Tomball filed its original petition and long after Harris County initially filed its answer and various motions for dismissal. Moreover, Harris County never contested the patients’ ability to pay. As such, it appears this case stemmed originally from a disagreement about who was required to pay for the patients' treatment — -Tomball or Harris County. The dispute over patients’ ability came only as an afterthought.
. Section 61.004(g) also states "[a] governmental entity, hospital district, or provider of assistance may appeal thе final order of the [Health] department under Chapter 2001, Government Code, using the substantial evidence ruling on appeal.” Id. § 61.004(g). Chapter 2001 of the Government Code sets out the procedures for administrative agencies to make rules and decide disputes, and it provides specific provisions governing judicial review and court enforcement of agency decision. See Tex. Gov't Code Ann. §§ 2001.001-.902 (Vernon 2000 & Supp.2004-05). We read nothing in section 61.004(g) as a removal of a district court’s jurisdiction where the dispute involves which party, a hospital district or provider, must pay for treatment of a patient already determined to be an eligible resident.
