An increase in the income tax basis of a property that is a result of a tax-free exchange. As a result of an inheritance, for example, the basis of the inherited property was stepped up to its current market value.
Sterilized soil
A rather misleading term, as steam- or chemically sterilized soil is only partially sterilized. Harmful organisms have been killed but helpful bacteria have been spared.
Stick built
Structure built on site from individual wood studs and other structural members.
Stick built roof
Roof built on site with individual members rather than using trusses or other sections that are manufactured elsewhere.
Stiff brush
Stiff mortar
Mortar without much water.
Stiff mud brick
Brick composed of clay with a 12 to 15 percent moisture content.
Stiff wire brush
Stigma
A negative image; a mark or a sign indicating that something is not standard or normal.
Stigmatized property
Property with an undesirable reputation, which can be due to problems on the site or nearby.
