As used in the Real Estate Disclosure Act:
A. "estimated amount of property tax levy" means the product of one-third of the listed price of the residential real property being sold or otherwise transferred in the transaction multiplied by the current property tax rates applicable to the property if those tax rates have been imposed in accordance with Section 7-38-34 NMSA 1978 for the current year for the county in which the property is located or, in all other cases, by the tax rates for the prior year;
B. "listed price" means the current price at which the residential property is being marketed;
C. "seller's broker" means a real estate broker acting on behalf of a residential property seller; and
D. "buyer's broker" means a real estate broker acting on behalf of a prospective residential property purchaser.