to the owner or its property. Id. § 1.111(a) (Vernon 2001). The designation of the owner’s agent must be in writing, must be signed by the owner (among other authorized persons), and must also clearly indicate that the agent is authorized to act on the owner’s behalf in tax matters relating to the owner or the property. Id. § 1.111(b) (Vernon 2001). If the owner or its agent does not file a tax protest, then a person leasing real property who is contractually obligated to reimburse the property owner for property taxes may protest the property’s appraised value. Id. § 41.418(b) (Vernon 2001). Either the owner (or its agent) or the lessee described in section 41.413 may file a protest, but both cannot do so. See id. One who is not the owner, the owner’s designated agent, or an -46 (<HOLDING>). Valero Refining became the Coker Unit’s owner
holding that a reviewable final order is necessary for subjectmatter jurisdiction holding that a persons lack of standing to institute or maintain a derivative action on behalf of a texas corporation deprives texas courts of subjectmatter jurisdiction and the proper procedure is to dismiss the derivative action for lack of subjectmatter jurisdiction recognizing that standing is an essential component of our appellate jurisdiction and permitting party to appeal only after determining that they had met the requirements of article iii standing holding that standing is component of subjectmatter jurisdiction holding that a district court had jurisdiction to impose rule 11 sanctions regardless of the existence of subjectmatter jurisdiction