Just ran across this post from Buzzfeed, which compiles pictures of 75 abandoned theaters around the country. And wouldn't you know, Odessa makes an appearance with number 29. Also included on the list are theaters in McLean, Big Spring, and Sierra Blanca, TX. Noticeably absent are the Palace Theater and Texas Theater in Marfa, which according to this article, are still inhabited in varying capacities, but no longer in use as theaters. So I guess they are technically not abandoned, and thus, not eligible.
Can you guess which is the Palace & which is the Texas?