Implement Phase 2 features: roles, assessment groups, budget import, Kanban

- Add hierarchical roles: SuperUser Admin (is_superadmin flag), Tenant Admin,
  Tenant User with separate /admin route and admin panel
- Add Assessment Groups module for property type-based assessment rates
  (SFHs, Condos, Estate Lots with different regular/special rates)
- Enhance Chart of Accounts: initial balance on create (with journal entry),
  archive/restore accounts, edit all fields including account number & fund type
- Add Budget CSV import with downloadable template and account mapping
- Add Capital Projects Kanban board with drag-and-drop between year columns,
  table/kanban view toggle, and PDF export via browser print
- Update seed data with assessment groups, second test user, superadmin flag
- Create repeatable reseed.sh script for clean database population
- Fix AgingReportPage Mantine v7 Table prop compatibility

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

backend/src/app.module.ts

@@ -19,6 +19,7 @@ import { ReserveComponentsModule } from './modules/reserve-components/reserve-co
 import { InvestmentsModule } from './modules/investments/investments.module';
 import { CapitalProjectsModule } from './modules/capital-projects/capital-projects.module';
 import { ReportsModule } from './modules/reports/reports.module';
+import { AssessmentGroupsModule } from './modules/assessment-groups/assessment-groups.module';
 
 @Module({
   imports: [
@@ -52,6 +53,7 @@ import { ReportsModule } from './modules/reports/reports.module';
     InvestmentsModule,
     CapitalProjectsModule,
     ReportsModule,
+    AssessmentGroupsModule,
   ],
   controllers: [AppController],
 })