Provide informal review of property tax disputes at MTAB

This bill creates an informal review process for property tax disputes involving Class 4 residential property at the Montana Tax Appeal Board. It allows homeowners to choose a streamlined hearing option that is simpler and faster than the standard formal appeal process. Under this new option, the board's decision would be final and binding without the possibility of further appeal to district court. The bill also clarifies how the board should handle independent appraisals submitted by taxpayers, particularly for residential properties where such appraisals are presumed correct unless the state provides sufficient evidence to the contrary.