Classifying forestry equipment for levy purposes

Added a requirement that the forestry equipment must be owned by the producer of the forest products to qualify for the tax exemption.

Restricted the definition of eligible forestry equipment to exclude any vehicles that would not qualify for a farm use exemption certificate.

Updated the description of forestry equipment to explicitly state it is primarily used in harvesting, processing, or transportation of forest products.

Added a reference to Article X, Section 1 of the West Virginia Constitution as the basis for classifying the equipment as personal property employed exclusively in agriculture.

Added official signatures for the Clerk of the House, Clerk of the Senate, Speaker of the House, President of the Senate, and Governor, certifying the bill is correctly enrolled.

Added a footer section containing website navigation links, copyright information, and a print-on-demand form.

Inserted a header section with Senate and House navigation menus and links to legislative resources.