Migrate NOI subtypes into tags, remove from UI

**UPDATE: NOI Subtypes will not be replaced with tags, they will be reconfigured in admin for use as annual report categories.**

**Jira Ticket**: ALCS-2215

**Description**: Since NOI subtypes will be replaced by tags, we need to migrate the existing NOI subtypes into tags then remove the field from the UI.

*Acceptance Criteria*
* remove the NOI subtype field from NOI Prep page
* remove NOI subtype menu from Admin
* migrate NOI subtypes to the matching tag
** Don't add a tag if it's already on the file 
** See attached
* DO NOT REMOVE NOI SUBTYPES FROM DATABASE

**Last Updated**: 2025-03-03 16:59

Start by reconciling the update with the original description and reviewing Jira ticket ALCS-2215; the update says NOI subtypes will be reconfigured as annual report categories rather than migrated to tags. Identify the NOI Prep and Admin UI entry points and the existing subtype and tag data paths. Done should match the clarified requirements while preserving NOI subtypes in the database.

Written by the indexing model from the issue text.