Revising taxation of lands owned by department of fish, wildlife, and parks

This bill changes how property taxes are assessed for lands owned by Montana's Department of Fish, Wildlife, and Parks, requiring these lands to be taxed like private property rather than exempt from taxation. The legislation amends existing state laws to ensure that when the department purchases land for conservation or recreation purposes, it becomes subject to standard property assessment procedures used for private citizens. While maintaining existing tax exemptions for other government entities, the bill specifically targets the department's land holdings to align them with general property taxation rules. The changes apply immediately and retroactively to lands already owned by the department.