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| Sale price - The price for which a property was sold. |
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| Sale ratio - The ratio of an appraised (or assessed) value to the sale price or adjusted sale price of a property. |
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| Sales comparison approach - One of three approaches to value , the sales comparison approach estimates a property's value (or some other characteristic, such as its depreciation ) by reference to comparable sales. |
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| Sales data - Information about the nature of the transaction, the sale price , and the characteristics of a property as of the date of sale. |
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| Sales file - A file or sales data. |
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| Sales ratio study - A ratio study that uses sales prices as proxies for market values . |
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| Sample - A set of observations selected from a population. If the sample was randomly selected, basic concepts of probability may be applied. See also random sample and representative sample. |
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| Scale - The reduction ratio that characterizes a particular map. A ratio of 1:100, for example, is said to be a larger scale than 1:1,000. |
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| Scatter diagram or scatterplot - A graphic means of depicting the relationship or correlation between two variables by plotting the values of one variable on the horizontal axis and the values of the other variable on the vertical axis. Often in ratio studies it is informative to determine how ratios are related to other variables. A variable of interest is plotted on the horizontal axis, and ratios are plotted on the vertical axis. |
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| Schedules - Tables, equations, or some other means of presenting the relationship between the values of two or more variables that are functionally related. Form example, costs schedules present the relationship between cost per square foot and living area for a number of quality classes, building heights, and other characteristics. |
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