Clarifying non-agricultural status of solar farms

This bill clarifies that solar generation facilities are not considered "farm property" or "agricultural operations" for tax and regulatory purposes in West Virginia. Specifically, it amends §11-1A-10 (tax valuation) and §19-19-2 (agricultural definitions) to exclude solar farms that sell electricity commercially from farm property tax rates and agricultural classifications. This directly affects solar energy developers and operators, who will no longer qualify for agricultural tax treatment on land used for commercial solar generation. The law explicitly states that operating solar panels for commercial electricity sales - regardless of panel height - disqualifies the land from being classified as farm or agricultural property. The change ensures solar farms are taxed under standard commercial property rates rather than agricultural rates.