Revise the tax rate for class fourteen property

This bill redefines which energy infrastructure qualifies as "class fourteen property" for tax purposes in Montana, directly affecting developers and owners of specific renewable energy and carbon capture facilities. It expands the existing definition to include new categories like sustainable aviation fuel production facilities (added in subsection bb) and clarifies criteria for transmission lines (subsections x, y, z). The key change is expanding eligibility for this special tax classification to cover more renewable energy projects and infrastructure, without altering the tax rate itself. This affects entities building qualifying wind, biomass, geothermal, storage, and carbon capture facilities that commenced construction after specified dates. The bill amends Montana Code Annotated §15-6-157 to reflect these updated definitions.