Modify tax classification of shooting ranges

This bill reclassifies shooting ranges as Class Four commercial property for Montana state tax purposes, directly affecting shooting range operators and their property assessments. The legislation amends existing tax law to include shooting ranges operated by nonprofit organizations in the commercial property category, which is then taxed at half the standard commercial property tax rate. This change applies to tax years beginning after December 31, 2025, and modifies the Montana Code Annotated to formalize this classification within the state's property tax system.