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.