A sale may be either of the following:

• a transaction:
  • transferring all or a portion of the property for either a consideration or no consideration (for example, a gift)
  • granting an option to purchase all or a portion of the property
  • establishing a real servitude encumbering the property
• an event resulting in a deemed sale (change in the use of the property, death, expropriation, damages, destruction, etc.)