Revise taxation of certain wind generation facilities

This bill reclassifies certain wind energy facilities from Property Tax Class Fourteen to Class Thirteen in Montana. Currently, wind facilities are excluded from Class Seven (taxed at 8%) but fall under a higher-tier classification; this change moves them to Class Thirteen, which is taxed at 6% of market value. The bill amends Montana Code Annotated sections 15-6-137 and 15-6-156 to explicitly include wind generation facilities under Class Thirteen’s tax rate. This directly affects wind energy facility owners by reducing their property tax burden from 8% to 6%. The change applies immediately and retroactively, affecting existing facilities without requiring new construction.