Clarifying non-agricultural status of solar farms

This bill amends West Virginia tax and agriculture codes to clarify that solar generation facilities are not considered "farming" for property tax valuation or agricultural classification purposes. Specifically, it removes solar farms from definitions of "farm property" and "agricultural operation" if they produce commercially sold electricity or are used beyond supporting farm residences or farming activities. The change applies to any acreage using solar facilities for non-farming purposes, though farms retain their classification if solar panels are installed only on farm buildings like barns or residences. This directly affects property tax assessments for solar farm operators and ensures solar development isn't classified under agricultural land use rules.