Tex. Tax Code § 42.04
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
If the challenge or protest relates to a taxable leasehold or other possessory interest in real property that is owned by this state or a political subdivision of this state, the attorney general or a representative of the state agency that owns the real property, if the real property is owned by this state, or a person designated by the political subdivision that owns the real property, as applicable, may intervene in an appeal of an order of an appraisal review board determining a challenge by a taxing unit or a taxpayer protest.
Tex. Tax Code § 42.04