Eliminate reference to personal property farm manual for property tax purposes

This bill amends Montana's property tax laws to clarify how agricultural implements and machinery are valued for tax purposes. It requires the Department of Revenue to use average wholesale values from national appraisal guides when available, and to create supplemental valuation manuals for equipment not listed in those guides. The changes apply to farmers and equipment owners who currently rely on the Personal Property Farm Manual for tax assessments. By updating the statutory language, the bill ensures consistency in valuation methods while maintaining the existing requirement that equipment values reflect depreciation.