OPINION
Before BOOCHEVER, C. J., RABINOW-ITZ, CONNOR and BURKE, JJ., and SCHULZ, Superior Court Judge.
RABINO WITZ, Justice.
This appeal arises from a Memorandum of Decision and Order of the superior court reversing the decision of the Assembly of the City and Borough of Juneau denying Thibodeau a variance to the local zoning ordinance requirement for off-street parking spaces. The variance previously had been granted by the municipality’s planning commission sitting as a board of adjustment 1 and had been appealed to the assembly by objecting neighboring landowners. The superior court remanded the case to the board of adjustment with instructions for the board to make express findings of fact based on a hearing record showing evidence in support of its findings.
Robert Thibodeau is the original owner of the Shoprite Market, a general store located within the Douglas community in the City and Borough of Juneau, Alaska. The store was built by Thibodeau in 1962 and it and the adjoining parking lot occupy approximately one-half city block in area. Prior to 1975, the zoning of the property was split, the store proper being located in the C2 [628]*628(commercial) Douglas district while the adjacent parking lot was located in the RML (multiple family) zoned area. Pursuant to Thibodeau’s plans for expansion of the market, he applied to the city and borough planning commission in the spring of 1975 for rezoning of the parking lot for commercial uses. The rezoning was accomplished in May and June of 1975, and Thibodeau subsequently applied to the planning commission, sitting as a board of adjustment, for a variance reducing the required number of off-street parking spaces so that he could carry out his plans to enlarge the store building into the parking area. The variance was granted by the board and the number of off-street parking spaces required was reduced from thirty to sixteen. Adjacent property owners appealed the grant of the variance to the city and borough assembly. After a hearing before the members of the assembly, the assembly reversed the decision of the board of adjustment which had granted the variance. Thi-bodeau then appealed to the superior court.
Initially, we note that Thibodeau has challenged this court’s jurisdiction to decide the appeal. Thibodeau urges that the judgment of the superior court was not a “final judgment” within the meaning of Alaska Appellate Rule 52 from which an appeal may be taken because the superior court’s remand was based on the inadequacy of the hearing record and findings of the board of adjustment and because “Mr. Thibodeau was neither granted nor denied his variance.”
The question of the finality of a judgment for purposes of conferring appellate jurisdiction on this court has been addressed previously on numerous occasions.3 The test which was adopted in Greater Anchorage Area Borough v. City of Anchorage, 504 P.2d 1027 (Alaska 1972), for determining finality is essentially a practical one. In GAAB we stated;
The basic thrust of the finality requirement is that the judgment must be one which disposes of the entire case, ‘. . one which ends the litigation on the merits and leaves nothing for the court to do but execute the judgment.’4
We further held that “the reviewing court should look to the substance and effect, rather than form, of the rendering court’s judgment, and focus primarily on the operational or ‘decretal’ language therein.” 5
In ordinary civil litigation, this practical definition of finality adequately distinguishes the cases which should be heard on appeal to this court from those cases which should not be considered because they have not been disposed of completely on the merits in the superior court. However, in specifically reviewing cases involving both civil and criminal matters in which the superior court’s disposition of the issues before it was undertaken as an intermediate appellate court sitting in review of either the judgment of a district court or the decision of an administrative agency, , we are cognizant that application of the GAAB test for finality has generated uneven results in our prior opinions. Our experience with cases involving decisions of the superior court [629]*629sitting as an appellate court in a variety of factual circumstances has convinced us of the need to clarify further the rules of appellate review with respect to these kinds of cases. Since the present case presents exactly the sort of finality question which has caused difficulties in the past, we have undertaken here to explain finality as it applies to review of intermediate appellate decisions of the superior court.
We think the better rule is that a decision of a superior court, acting as an intermediate appellate court, which reverses the judgment of the court below or the decision of an administrative agency and remands for further proceedings, is a non-final order of the superior court. Our decision on this point requires us to overrule portions of our opinion in Greater Anchorage Area Borough v. City of Anchorage, 504 P.2d 1027 (Alaska 1972);6 nevertheless, we believe this step to be necessary in this case.
GAAB involved a controversy between the City of Anchorage and the Greater Anchorage Area Borough regarding the denial of a permit from the Alaska Public Utilities Commission to install certain utility poles and powerlines. The city had appealed to the superior court from the decision of the Public Utilities Commission. Part of the original conflict was resolved by stipulation of the parties, and the superior court referred the remaining matter before it to the Public Utilities Commission for resolution. The borough then appealed to this court. After stating the practical test for finality of judgments which is quoted immediately above, we held that appellate jurisdiction existed in this court to review the decision of the superior court. We based this holding on our conclusion “that the superior court meant to completely dispose of the sole remaining issue pending before it, and that it did not intend to retain jurisdiction.” 7
We are now of the view that an order of the superior court issued in its appellate capacity which remands for further proceedings is not a final judgment for purposes of Alaska Appellate Rule 5. However, a party to such a remand may properly invoke our discretionary review jurisdiction where the requirements of Appellate Rules 23 and 24(a) are met.8 We think this [630]*630approach is more consistent with the stand we have taken regarding the question of finality in criminal cases and that it represents the soundest approach to the exercise of final appellate jurisdiction by this court.9
State' v. Browder, 486 P.2d 925 (Alaska 1971), thoroughly considered the reasons for discretionary review by this court of decisions by the superior court which are not otherwise appealable under Appellate Rule 5. In Browder,
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OPINION
Before BOOCHEVER, C. J., RABINOW-ITZ, CONNOR and BURKE, JJ., and SCHULZ, Superior Court Judge.
RABINO WITZ, Justice.
This appeal arises from a Memorandum of Decision and Order of the superior court reversing the decision of the Assembly of the City and Borough of Juneau denying Thibodeau a variance to the local zoning ordinance requirement for off-street parking spaces. The variance previously had been granted by the municipality’s planning commission sitting as a board of adjustment 1 and had been appealed to the assembly by objecting neighboring landowners. The superior court remanded the case to the board of adjustment with instructions for the board to make express findings of fact based on a hearing record showing evidence in support of its findings.
Robert Thibodeau is the original owner of the Shoprite Market, a general store located within the Douglas community in the City and Borough of Juneau, Alaska. The store was built by Thibodeau in 1962 and it and the adjoining parking lot occupy approximately one-half city block in area. Prior to 1975, the zoning of the property was split, the store proper being located in the C2 [628]*628(commercial) Douglas district while the adjacent parking lot was located in the RML (multiple family) zoned area. Pursuant to Thibodeau’s plans for expansion of the market, he applied to the city and borough planning commission in the spring of 1975 for rezoning of the parking lot for commercial uses. The rezoning was accomplished in May and June of 1975, and Thibodeau subsequently applied to the planning commission, sitting as a board of adjustment, for a variance reducing the required number of off-street parking spaces so that he could carry out his plans to enlarge the store building into the parking area. The variance was granted by the board and the number of off-street parking spaces required was reduced from thirty to sixteen. Adjacent property owners appealed the grant of the variance to the city and borough assembly. After a hearing before the members of the assembly, the assembly reversed the decision of the board of adjustment which had granted the variance. Thi-bodeau then appealed to the superior court.
Initially, we note that Thibodeau has challenged this court’s jurisdiction to decide the appeal. Thibodeau urges that the judgment of the superior court was not a “final judgment” within the meaning of Alaska Appellate Rule 52 from which an appeal may be taken because the superior court’s remand was based on the inadequacy of the hearing record and findings of the board of adjustment and because “Mr. Thibodeau was neither granted nor denied his variance.”
The question of the finality of a judgment for purposes of conferring appellate jurisdiction on this court has been addressed previously on numerous occasions.3 The test which was adopted in Greater Anchorage Area Borough v. City of Anchorage, 504 P.2d 1027 (Alaska 1972), for determining finality is essentially a practical one. In GAAB we stated;
The basic thrust of the finality requirement is that the judgment must be one which disposes of the entire case, ‘. . one which ends the litigation on the merits and leaves nothing for the court to do but execute the judgment.’4
We further held that “the reviewing court should look to the substance and effect, rather than form, of the rendering court’s judgment, and focus primarily on the operational or ‘decretal’ language therein.” 5
In ordinary civil litigation, this practical definition of finality adequately distinguishes the cases which should be heard on appeal to this court from those cases which should not be considered because they have not been disposed of completely on the merits in the superior court. However, in specifically reviewing cases involving both civil and criminal matters in which the superior court’s disposition of the issues before it was undertaken as an intermediate appellate court sitting in review of either the judgment of a district court or the decision of an administrative agency, , we are cognizant that application of the GAAB test for finality has generated uneven results in our prior opinions. Our experience with cases involving decisions of the superior court [629]*629sitting as an appellate court in a variety of factual circumstances has convinced us of the need to clarify further the rules of appellate review with respect to these kinds of cases. Since the present case presents exactly the sort of finality question which has caused difficulties in the past, we have undertaken here to explain finality as it applies to review of intermediate appellate decisions of the superior court.
We think the better rule is that a decision of a superior court, acting as an intermediate appellate court, which reverses the judgment of the court below or the decision of an administrative agency and remands for further proceedings, is a non-final order of the superior court. Our decision on this point requires us to overrule portions of our opinion in Greater Anchorage Area Borough v. City of Anchorage, 504 P.2d 1027 (Alaska 1972);6 nevertheless, we believe this step to be necessary in this case.
GAAB involved a controversy between the City of Anchorage and the Greater Anchorage Area Borough regarding the denial of a permit from the Alaska Public Utilities Commission to install certain utility poles and powerlines. The city had appealed to the superior court from the decision of the Public Utilities Commission. Part of the original conflict was resolved by stipulation of the parties, and the superior court referred the remaining matter before it to the Public Utilities Commission for resolution. The borough then appealed to this court. After stating the practical test for finality of judgments which is quoted immediately above, we held that appellate jurisdiction existed in this court to review the decision of the superior court. We based this holding on our conclusion “that the superior court meant to completely dispose of the sole remaining issue pending before it, and that it did not intend to retain jurisdiction.” 7
We are now of the view that an order of the superior court issued in its appellate capacity which remands for further proceedings is not a final judgment for purposes of Alaska Appellate Rule 5. However, a party to such a remand may properly invoke our discretionary review jurisdiction where the requirements of Appellate Rules 23 and 24(a) are met.8 We think this [630]*630approach is more consistent with the stand we have taken regarding the question of finality in criminal cases and that it represents the soundest approach to the exercise of final appellate jurisdiction by this court.9
State' v. Browder, 486 P.2d 925 (Alaska 1971), thoroughly considered the reasons for discretionary review by this court of decisions by the superior court which are not otherwise appealable under Appellate Rule 5. In Browder, this court entertained a petition for review brought by the state from a judgment of the superi- or court reversing a criminal contempt conviction by the district court and remanding the matter for trial by jury in the district court. We held that even though appeal as a matter of right pursuant to Appellate Rule 5 was foreclosed because AS 22.05.-01010 and Rule 5 prohibited the state from appealing a criminal case except “to test the sufficiency of the indictment or on the ground that the sentence is too lenient,” 11 this court could consider the superior court’s decision on petition for review by the state. In Browder we stated that:
We think it significant that the legislature in prescribing this court’s jurisdiction specifically provided that ‘The supreme court may issue injunctions, writs of review, mandamus, certiorari, prohibition, habeas corpus, and all other writs necessary or proper to the complete exercise of its jurisdiction.’ In our view this provision is a clear manifestation of the legislature’s intent that the supreme "court would be able to exercise its final [631]*631appellate jurisdiction other than by appeal.12
The exercise of discretionary review in Browder satisfied the constitutional requirement that final appellate jurisdiction be vested in the supreme court under article IV, section 2 of the Alaska Constitution.13 As we discussed in Browder:
Unless the supreme court can fully implement its final appellate jurisdiction through use of its review jurisdiction, it will be extremely difficult, if not impossible, for this court to exercise proper control over the administration of criminal justice, and the development of rules of law in criminal trials. One can envision that erroneous rulings involving important questions of constitutional law will be made during a trial, or at the superior court appellate level, in favor of the accused. How are such mistakes to be corrected? Neither AS 22.05.010 nor Alaska’s constitutional prohibition against double jeopardy requires that an erroneous non-final order or decision, favorable to the accused, must stand uncorrected.14
In a similar manner, the exercise of discretionary review in civil cases such as the one presently before us will insure that this court has the opportunity to exercise final review of questions decided by the superior court in remanding a case whenever it is necessary to provide immediate guidance on a particular matter. To preserve this constitutionally imposed review function, a party need not have a further absolute right to review prior to final disposition of the litigation after remand by the superior court. Following final judgment in the trial courts, a party always may appeal to the supreme court as a matter of right.15
Our decision that the superior court order before us in this case is not a final judgment for purposes of appeal pursuant to Appellate Rule 5 does not preclude review of the merits of the city and borough’s contentions in any event. This court has not hesitated to treat an appeal improperly brought from a non-final judgment as a petition for review • in order to prevent hardship and injustice.16 In the present case, we find that such hardship exists not only because the City and Borough of Juneau has raised a “substantial right” in regard to an order of the superior court which in effect “grants a new trial”17 before the board of adjustment on the merits of the variance, but because the city and borough may have relied on our decision in Greater Anchorage Area Borough v. City of Anchorage, 504 P.2d 1027 (Alaska 1972), in bringing an appeal instead of a petition for review to this court.18
Turning to the merits of the appeal, we are called upon to review the standards for [632]*632granting a variance which the superior court instructed the board of adjustment to apply. Since we are convinced that the superior court adopted an incorrect test for the granting of variances under the applicable zoning ordinance of the City and Borough of Juneau and that the city and borough assembly in fact applied the proper standards, we reverse the superior court’s order and reinstate the decision of the assembly which reversed the board of adjustment’s original decision granting the variance.19
It is established in zoning law that general zoning ordinances, while designed to encourage the best overall use of land in a city or borough,20 may not be well adapted to deal with unusual individualized situations which sometimes occur and result in more stringent burdens being placed on some parcels of land than on others. Variance provisions thus fulfill a sort of “escape hatch”21 or “safety valve”22 function for the individual landholder who would suffer special hardships from the literal application of the terms of a particular zoning ordinance.23
Section 49.25.802(c) of the zoning code for the City and Borough of Juneau, which governs the grant of the variance in the present case, states in full:
(C) Variances. Where hardships and practical difficulties resulting from peculiarities of a specific property render it difficult to carry out the provisions of this chapter, the board may grant a variance in harmony with the general purpose and intent of this chapter. Such variances may vary any standard requirement or regulation of this chapter after the prescribed hearing and after it is shown that all of the foregoing conditions exist:
(1) Compliance with the strict letter of the restrictions would unreasonably prevent the owner from using the property for a permitted purpose or would render a conformity with such restrictions unnecessarily burdensome;
(2) That a grant of the variance applied for would do substantial justice to the applicant as well as to other property owners in the district;
[633]*633(3) Whether a lesser relaxation than that applied for would give substantial relief to the owner of the property involved and be more consistent with justice to other property owners;
(4) That relief can be granted in such a fashion that the spirit of the ordinance will be observed and public safety and welfare secured;
(5) That the authorization of such variance will not be materially detrimental to the public welfare or injurious to nearby property;
(6) The variance does not allow the property to be used for uses not otherwise allowed in the district involved. In authorizing a variance, the board may attach thereto conditions regarding the location, character, and other features of the proposed structures or uses as it finds necessary to carry out the spirit and purposes of this ordinance and in the public interest. A variance so authorized shall become void after the expiration of one year if no building permit has been issued in accordance with the plans for which such variance was authorized, except that the board may extend the period of variance authorization without public hearing upon a finding that there has been no basic change in pertinent conditions surrounding the property at the time of the original approval.
In supplying content to these standards, the superior court focused on the words “practical difficulty” in the ordinance and essentially adopted the criteria for granting area variances articulated by the courts of New York and Rhode Island in interpreting their own variance provisions.24
The superior court’s adoption of this “practical difficulty” test for the grant of a variance in the circumstances of the present case involved an implicit rejection of the “hardship” language in the Juneau ordinance, including the requirement that “peculiarities of the specific property” be implicated in complying with the ordinance. Other jurisdictions have judicially established a distinction among the standards applied to different types of variances — reserving the “practical difficulty” test for non-use type variances such as the one involved in the present case.25 However, in [634]*634all the cases which have adopted the “practical difficulty” test, the ordinances involved have differed significantly from the Juneau zoning ordinance at issue here.
Importantly, the cases in which separate standards have been applied to use and area variances have all involved ordinances which were phrased in the disjunctive form (i. e., hardships or practical difficulties) rather than in the conjunctive form (/. e., hardships and practical difficulties).26 Courts which have interpreted ordinances phrased in the conjunctive form have consistently required the applicant for a variance to satisfy both the practical difficulty and the hardship elements of the variance test.27 The express language of CBJ 49.25.-802(c) fits into the latter category of ordinances, requiring that in order for the Juneau board of adjustment to grant a variance both “hardships and practical difficulties ” must exist, (emphasis added)
Even more significant, the Juneau zoning ordinance expressly prohibits variances for uses not otherwise authorized in the zoning district.28 Thus, unlike the jurisdictions which permit both use and area variances, if the “hardship” standard of the Juneau code does not apply to area variances, it has no application at all. This court should not presume that a legislative body has used superfluous words.29 Thus, the hardship test must apply to the only type of variance which is permitted by the zoning ordinance — the area variance — and the superior court erred in following eases from other jurisdictions which were interpreting substantially different legislation.30
[635]*635In our view, the express, unambiguous standards for granting variances in the Juneau ordinance decide the instant litigation.31 The Juneau ordinance requires that “the peculiarities of the specific property render it difficult to carry out the provisions of this chapter.” 32 At the hearing on the variance before the borough assembly, one of the assembly members asked the following question of Thibodeau:
Speaking of this same letter of July 31 from the Zoning Administration, one of the things that bothers me is that it says that the Board reached no formal conclusion or finding of fact in support of its action. I have gone through the Zoning — or the Planning Commission’s minutes and so forth and I don’t find that particular justification for a variance. It’s a special treatment. I don’t find where there’s anything on the lot that’s . any peculiarity of the lot that makes it different from any place else. Perhaps I missed something.33
Thibodeau replied, “The variance is on the number of parking stalls, it has nothing to do with the peculiarity of the lot. . . . ” Thibodeau further testified before the assembly that if the variance was granted, “I do expect to get a larger share of the grocery dollar of the people who are living in the Douglas community.”
In our view, this testimony of the applicant Thibodeau provides conclusive support for the assembly’s decision that the variance request did not fulfill the requirements of the ordinance and that, therefore, it should not have been granted by the board of adjustment.34 Peculiarities of the specific property sufficient to warrant a grant of a variance must arise from the physical conditions of the land itself which distinguish it from other land in the general area.35 The assertion that the ordinance merely deprives the landowner of a more profitable operation where the premises have substantially the same value for permitted uses as other property within the zoning classification argues, in effect, for the grant of a special privilege to the selected landowner.36 We do not believe that the variance provision in the instant ordinance is intended to achieve such an inequitable [636]*636result.37 Rather, where the ordinance equally affects all property in the same zoning classification, relief from the general conditions of the governing law properly must come from the assembly through an amendment to the zoning code.38
The judgment of the superior court is Reversed, and the decision of the city and borough assembly on the variance is Reinstated.39
BOOCHEVER, C. J., with whom CON-NOR, J., joined, dissented.
MATTHEWS, J., not participating.