Glossary
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1031 Exchange
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Seller
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Same as replacement property owner. In a three-party exchange, the person who owns the property that the taxpayer wants to acquire.
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Safe Harbor
Sale and leaseback
Satisfaction
Secondary market
Security
Seller
Senior lien or mortgage
Separate property
Service charge
Servient estate
Setback
Settlement
Settlement funds
Shared appreciation mortgage
Simultaneous Exchange
Special warranty of title
Standard coverage policy
Starker Exchange
Starter
Subcontractor
Subdivision
Subordination
Subrogation
Substitution loan and substitution rate
Surety
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