Revise taxation of class 17 property

This bill revises Montana's property tax rules for dedicated communications infrastructure, specifically fiber optic and coaxial cable networks. It provides a 5-year tax exemption for such infrastructure installed after July 1, 2021, with the exemption phasing out over 10 years (20% per year). Telecom companies installing qualifying infrastructure must reinvest tax savings into new Montana fiber/cable installations within 2 years to maintain the exemption. Federally funded projects under the American Rescue Plan Act are excluded from this tax benefit.