At first reading, this seems a needless definition for me to point out– but the tax man says that you may be required to list. I believe this is another part of the presumption that your property is being used for a business purpose.
“Listing. Real estate. An agreement between an owner of real property and a real estate agent, whereby the agent agrees to secure a buyer or tenant for specific property at a certain price” and terms in return for a fee or commission. The various types of real estate listings are as follows:
An open or general listing is the right to sell that may be given to more than one agent at a time. An exclusive agency listing is the right of one agent to be the only one other than the owner who may sell the property during a period of time. An exclusive authorization to sell listing is a written contract that gives one agent the sole right to sell the property during a time period. This means that even if the owner finds the buyer, the agent will get a commission. Multiple listing occurs when an agent with an exclusive listing shares information about the property sale with many members of a real estate association and shares the sale commission with an agent who finds the buyer. A net listing is an arrangement in which the seller sets a minimum price he or she will take for the property and the agent’s commission is the amount the property sells for over that minimum selling price.”