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/modules/assessment-groups/assessment-groups.controller.ts

@@ -0,0 +1,27 @@
+import { Controller, Get, Post, Put, Body, Param, UseGuards } from '@nestjs/common';
+import { ApiTags, ApiBearerAuth } from '@nestjs/swagger';
+import { JwtAuthGuard } from '../auth/guards/jwt-auth.guard';
+import { AssessmentGroupsService } from './assessment-groups.service';
+
+@ApiTags('assessment-groups')
+@Controller('assessment-groups')
+@ApiBearerAuth()
+@UseGuards(JwtAuthGuard)
+export class AssessmentGroupsController {
+  constructor(private service: AssessmentGroupsService) {}
+
+  @Get()
+  findAll() { return this.service.findAll(); }
+
+  @Get('summary')
+  getSummary() { return this.service.getSummary(); }
+
+  @Get(':id')
+  findOne(@Param('id') id: string) { return this.service.findOne(id); }
+
+  @Post()
+  create(@Body() dto: any) { return this.service.create(dto); }
+
+  @Put(':id')
+  update(@Param('id') id: string, @Body() dto: any) { return this.service.update(id, dto); }
+}