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A North Carolina court says it will not revive a lawsuit from one of the country's largest auto racing track operators which says local officials reneged on millions of dollars in tax breaks for a new drag strip.

A three-judge state Court of Appeals panel ruled Tuesday against Speedway Motorsports Inc. and Charlotte Motor Speedway, which sued Cabarrus County.

The companies had threatened to move the 135,000-seat speedway and build a new drag strip somewhere other than the Charlotte region unless they got the tax breaks. They say they decided to build the drag strip and upgrade the speedway after an oral agreement for $80 million in tax breaks.

The appeals court says there was no binding contract since nothing was put in writing until after the drag strip opened.

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