Automatically revise tax rates for agricultural, residential, commercial, and forest property

This bill automatically adjusts tax rates for Montana property owners classified as agricultural (Class 3), residential/commercial (Class 4), and forest (Class 10). It replaces fixed tax percentages (like 2.16% for agricultural land) with rates calculated annually by the Department of Revenue during the second year of each reappraisal cycle. These department-calculated "taxable value neutral tax rates" automatically apply to the next reappraisal cycle, eliminating the need for legislative action each time. The change directly affects property owners paying taxes on eligible agricultural, residential, commercial, or forest land as defined in Montana law. The bill amends Sections 15-6-133, 15-6-134, and 15-6-143 of the Montana Code.