Classifying forestry equipment for levy purposes

This bill reclassifies forestry equipment (such as skidders, feller-bunchers, and processors) as agricultural property for tax purposes, exempting its sales from West Virginia's consumer sales tax. It directly affects forestry businesses, equipment sellers, and the state's agricultural sector by reducing tax burdens on essential industry operations. Key provisions define forestry equipment broadly, explicitly include forestry within agriculture for tax classification, and align its treatment with existing agricultural equipment rules. The policy change takes effect July 1, 2025, supporting forestry as a key economic component of West Virginia.