fix: overwrite previous tags on import [FC-0036]

[rpenido]

Description

Changes the import endpoint to overwrite previous tags from the target taxonomy

Supporting Information

• Part of [Tagging] "Bare Bones" Update of Existing Taxonomy by Uploading modular-learning#140

Testing instructions

• Please ensure that the tests cover the expected behavior of the view

---

Private-ref: FAL-3536

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[pomegranited]

👍

• I tested this on my devstack's REST API
• I read through the code
• I checked for accessibility issues N/A
• Updates documentation
• User-facing strings are extracted for translation N/A

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