Revise laws related to manufactured homes

This bill updates Montana laws to clarify how manufactured homes are classified as real property improvements for tax purposes. It requires homeowners to remove the home's running gear, attach it to a permanent foundation, and file a recorded statement of intent with the county clerk to officially convert the home from personal property to real property. The legislation also creates a special process for older manufactured homes built before 2005 that are missing identification tags, allowing them to be taxed as real property after being on the land for at least one year with revenue department documentation. Once converted, these homes are treated the same as traditional residences for tax and lending purposes.