Amend SB 1375 by adding the following sections to the bill,
appropriately numbered, and renumbering subsequent sections of the
bill accordingly:
      SECTION _____.  Subchapter A, Chapter 41, Tax Code, is
amended by adding Section 41.035 to read as follows:
      Sec. 41.035.  CHALLENGE RELATING TO CERTAIN TAXABLE
LEASEHOLDS.  In a challenge filed under this subchapter that
relates to a taxable leasehold or other possessory interest in real
property, if the real property is owned by this state or a
political subdivision of this state, the state or political
subdivision, as appropriate, may intervene in or be a party to the
challenge.   The state or political subdivision is not a necessary
party to the challenge.
      SECTION _____.  Subchapter C, Chapter 41, Tax Code, is
amended by adding Section 41.414 to read as follows:
      Sec. 41.414.  PROTEST RELATING TO CERTAIN TAXABLE LEASEHOLDS.
Notwithstanding Section 41.413 or any other law to the contrary,
the state or a political subdivision of this state, as appropriate,
may intervene in or be a party to a challenge filed under this
subchapter if the challenge relates to a taxable leasehold or other
possessory interest in real property that is owned by this state or
the political subdivision.  The state or political subdivision is
not a necessary party to the protest.
      SECTION _____.  Section 42.031, Tax Code, is amended by
adding Subsection (c) to read as follows:
      (c)  If an order of the appraisal review board relates to a
leasehold or other possessory interest in real property that is
owned by this state or a political subdivision of this state, the
state or the political subdivision, as appropriate, may intervene
in or be a party to an appeal of the board order.   To the extent
of a conflict between Subsection (b) and this subsection, this
subsection prevails.  The state or political subdivision is not a
necessary party to the appeal.