| http://www.w3.org/ns/prov#value | - ents of article 12-D of the Banking Law and Part 38 of this Title]: (a) purchase money mortgages extended by a seller [or an organization controlled by a seller of residential real property] to buyers thereof[.], where the seller is an individual, estate or trust that sells not more than three properties in any 12-month period, provided that the seller has not constructed or acted as a contractor
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