CATHELL, Judge.
Appellant, David Cromwell, appeals from the judgment of the Circuit Court for Baltimore County (Daniels, J., presiding) affirming the order of the Board of Appeals granting a height variance for an accessory building already built by appellee, Arthur Thomas Ward, III. Appellant poses the following questions:
I. Whether the self-imposed or self-created hardship discussed in the Maryland case law on variances [694] requires an intentional act, such as ignoring or flaunting [sic] the zoning regulations.
II. Does the record before the Honorable Lawrence Daniels support a finding that had the accessory building been built in accordance with the height regulations of Baltimore County, the accessory building would necessarily require a different pitch from all other buildings on the property?
III. Can a difference in roof’pitches between an accessory budding and a home constitute a “practical difficulty or unreasonable hardship” within the meaning of § 307 of the Baltimore County Zoning Regulations?
While those questions are limited, appellant expands in his arguments supporting the questions and argues that
[t]he restrictions of the applicable ordinance, taken in conjunction with the unique circumstances affecting the property, must be the proximate cause of the hardship [Emphasis added.]
and
Section 307.1 requires that variances only be granted in cases where special circumstances or conditions exist that are peculiar to the land or structure which is the subject of the variance request____ [Emphasis added.]
and
Mr. Ward’s property is not unique from the others in the Ruxton area. [Emphasis added.]
Although somewhat indirectly, appellant has pointed out an important aspect of the nature of the variance process, i.e., it is at least a two-step process. The first step requires a finding that the property whereon structures are to be placed (or uses conducted) is—in and of itself—unique and unusual in a manner different from the nature of surrounding properties such that the uniqueness and peculiarity of the subject property causes the zoning provision to impact disproportionately upon that property. Unless there is a finding that the property is unique, unusual, or different, the process stops here and [695] the variance is denied without any consideration of practical difficulty or unreasonable hardship. If that first step results in a supportable finding of uniqueness or unusualness, then a second step is taken in the process, ie., a determination of whether practical difficulty and/or1 unreasonable hardship, resulting from the disproportionate impact of the ordinance caused by the property’s uniqueness, exists. Further consideration must then be given to the general purposes of the zoning ordinance.
What we have recently observed in Baltimore County, and in other jurisdictions as well, and what occurred in the case at bar, is a reversal of the required process. Instead of first determining whether the subject property is unusual or unique, the zoning authorities are first determining whether a practical difficulty or unreasonable hardship exists. That determination is then used to create a unique and unusual situation as to the subject property because surrounding properties do not experience the hardship or difficulty.
In the case sub judice, appellee’s act of constructing a building of such a height as to produce a roof pitched at the angle he desired caused the roof to extend above the fifteen-foot height limit. This fact alone was found by the Board (and affirmed by the trial court) to make the property’s problems unique. Simply stated, the variance that is desired (and the difficulties that would exist if it is not granted) cannot be the source of the first prong of the variance process—an inherent uniqueness of the subject property not shared by surrounding properties.
[696] The Facts
Appellee’s contractor, Donald S. Huber and Company, Inc. (Huber), prepared plans for a garage, wine cellar, and storage area on appellee’s property. Using these plans, Huber, on appellee’s behalf, applied for a building permit, noting on the application that it was to construct a two story “garage and wine cellar;” “[second] story to be used as storage, [first] floor for garage and wine testing room. Cellar will be for wine.” The application indicates that some prior height indication was marked over on the application for a permit and a new mark was made indicating the anticipated height of the structure to be fourteen feet. Huber admitted that he had little experience with the zoning requirements for accessory buildings and was unaware of the height limitations. The County’s automated tracking system, in creating its general permit application data on the subject property, noted: “Height: 14’ ” and “Stories: 2+ CELL.”
The plans presented to the County included a “Left Side Elevation” but no height is shown on the elevation plan. Neither, as far as we have been able to find, does the plan contain a scale from which the “Left Side elevation” can be determined. The plans also include a “Front Elevation” from which actual proposed heights are also conspicuously, almost suspiciously, absent given that all other dimensions appear to be included on the plans.
We have, however, extrapolated from a horizontal distance indicated on the lower right-hand corner of the “Second Floor Plan” that fourteen feet five and one-half inches equals slightly over three and one-half inches on our ruler. It would appear that the front elevation plan indicates five and one-fourth inches on our ruler or approximately twenty-one and one-half feet in height. When measured in similar fashion, the left side elevation indicates a similar height. Thus, if the other measurements are correct, a method existed in which, even absent a scale, rough height elevations might have been discernable, though we are at a loss to understand why the [697] elevations were not given in feet and why the plans contained no scale.2
After receiving a building permit, appellee proceeded to construct the building that violated the fifteen foot height requirement. During the building process, inspections were made of footings, foundations, framing, and electrical service. Final occupancy was then given. Later, the building was discovered to be twenty-one feet in height.3 Appellee then successfully applied for an after the fact variance. Appellant appealed to the Board of Appeals and it, in a two to one decision, granted the variance that the circuit court ultimately affirmed.
The Law
The State Zoning Enabling Act was first passed in 1927 by Chapter 705 of the Acts of 1927. It has since been codified as Article 66B of the Annotated Code of Maryland (1957, 1988 Repl.Vol., 1994 Cum.Supp.). While it was generally believed that local subdivisions did not have to enact zoning regulations (and some did not), if enacted, they normally had to conform to the provisions of Article 66B.
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CATHELL, Judge.
Appellant, David Cromwell, appeals from the judgment of the Circuit Court for Baltimore County (Daniels, J., presiding) affirming the order of the Board of Appeals granting a height variance for an accessory building already built by appellee, Arthur Thomas Ward, III. Appellant poses the following questions:
I. Whether the self-imposed or self-created hardship discussed in the Maryland case law on variances [694] requires an intentional act, such as ignoring or flaunting [sic] the zoning regulations.
II. Does the record before the Honorable Lawrence Daniels support a finding that had the accessory building been built in accordance with the height regulations of Baltimore County, the accessory building would necessarily require a different pitch from all other buildings on the property?
III. Can a difference in roof’pitches between an accessory budding and a home constitute a “practical difficulty or unreasonable hardship” within the meaning of § 307 of the Baltimore County Zoning Regulations?
While those questions are limited, appellant expands in his arguments supporting the questions and argues that
[t]he restrictions of the applicable ordinance, taken in conjunction with the unique circumstances affecting the property, must be the proximate cause of the hardship [Emphasis added.]
and
Section 307.1 requires that variances only be granted in cases where special circumstances or conditions exist that are peculiar to the land or structure which is the subject of the variance request____ [Emphasis added.]
and
Mr. Ward’s property is not unique from the others in the Ruxton area. [Emphasis added.]
Although somewhat indirectly, appellant has pointed out an important aspect of the nature of the variance process, i.e., it is at least a two-step process. The first step requires a finding that the property whereon structures are to be placed (or uses conducted) is—in and of itself—unique and unusual in a manner different from the nature of surrounding properties such that the uniqueness and peculiarity of the subject property causes the zoning provision to impact disproportionately upon that property. Unless there is a finding that the property is unique, unusual, or different, the process stops here and [695] the variance is denied without any consideration of practical difficulty or unreasonable hardship. If that first step results in a supportable finding of uniqueness or unusualness, then a second step is taken in the process, ie., a determination of whether practical difficulty and/or1 unreasonable hardship, resulting from the disproportionate impact of the ordinance caused by the property’s uniqueness, exists. Further consideration must then be given to the general purposes of the zoning ordinance.
What we have recently observed in Baltimore County, and in other jurisdictions as well, and what occurred in the case at bar, is a reversal of the required process. Instead of first determining whether the subject property is unusual or unique, the zoning authorities are first determining whether a practical difficulty or unreasonable hardship exists. That determination is then used to create a unique and unusual situation as to the subject property because surrounding properties do not experience the hardship or difficulty.
In the case sub judice, appellee’s act of constructing a building of such a height as to produce a roof pitched at the angle he desired caused the roof to extend above the fifteen-foot height limit. This fact alone was found by the Board (and affirmed by the trial court) to make the property’s problems unique. Simply stated, the variance that is desired (and the difficulties that would exist if it is not granted) cannot be the source of the first prong of the variance process—an inherent uniqueness of the subject property not shared by surrounding properties.
[696] The Facts
Appellee’s contractor, Donald S. Huber and Company, Inc. (Huber), prepared plans for a garage, wine cellar, and storage area on appellee’s property. Using these plans, Huber, on appellee’s behalf, applied for a building permit, noting on the application that it was to construct a two story “garage and wine cellar;” “[second] story to be used as storage, [first] floor for garage and wine testing room. Cellar will be for wine.” The application indicates that some prior height indication was marked over on the application for a permit and a new mark was made indicating the anticipated height of the structure to be fourteen feet. Huber admitted that he had little experience with the zoning requirements for accessory buildings and was unaware of the height limitations. The County’s automated tracking system, in creating its general permit application data on the subject property, noted: “Height: 14’ ” and “Stories: 2+ CELL.”
The plans presented to the County included a “Left Side Elevation” but no height is shown on the elevation plan. Neither, as far as we have been able to find, does the plan contain a scale from which the “Left Side elevation” can be determined. The plans also include a “Front Elevation” from which actual proposed heights are also conspicuously, almost suspiciously, absent given that all other dimensions appear to be included on the plans.
We have, however, extrapolated from a horizontal distance indicated on the lower right-hand corner of the “Second Floor Plan” that fourteen feet five and one-half inches equals slightly over three and one-half inches on our ruler. It would appear that the front elevation plan indicates five and one-fourth inches on our ruler or approximately twenty-one and one-half feet in height. When measured in similar fashion, the left side elevation indicates a similar height. Thus, if the other measurements are correct, a method existed in which, even absent a scale, rough height elevations might have been discernable, though we are at a loss to understand why the [697] elevations were not given in feet and why the plans contained no scale.2
After receiving a building permit, appellee proceeded to construct the building that violated the fifteen foot height requirement. During the building process, inspections were made of footings, foundations, framing, and electrical service. Final occupancy was then given. Later, the building was discovered to be twenty-one feet in height.3 Appellee then successfully applied for an after the fact variance. Appellant appealed to the Board of Appeals and it, in a two to one decision, granted the variance that the circuit court ultimately affirmed.
The Law
The State Zoning Enabling Act was first passed in 1927 by Chapter 705 of the Acts of 1927. It has since been codified as Article 66B of the Annotated Code of Maryland (1957, 1988 Repl.Vol., 1994 Cum.Supp.). While it was generally believed that local subdivisions did not have to enact zoning regulations (and some did not), if enacted, they normally had to conform to the provisions of Article 66B.
Baltimore County, however, is a charter county and is exempt from many of the provisions in Md.Code Art. 66B. See Md.Code Art. 66B § 7.03 which provides “Except as provided in [sections not pertinent here] ... this article does not apply to the chartered counties of Maryland.” Nevertheless, the language of Art. 66B relating to variances is virtually identical to the provisions of the Baltimore County ordinance.
[698] The Article 66B provision that provides for variance authority in local zoning ordinances is section 1.00(j). As relevant to an area variance, this section defines a variance under Art. 66B as follows:
[Modification only of density, bulk, or area requirements in the zoning ordinance ... where owing to conditions peculiar to the property, and not the result of any action taken by the applicant, a literal enforcement ... would result in either, as specified by the local governing body in a zoning ordinance, unnecessary hardship or practical difficulty. [Emphasis added.]
The Baltimore County Zoning Ordinance in section 307, “Variances,” provides, in relevant part, that variances from the ordinances provision, i.e., height, may be granted
only in cases where special circumstances or conditions exist that are peculiar to the land or structure which is the subject of the variance request and where strict compliance ... would result in practical difficulty or unreasonable hardship. [Emphasis added.]
Accordingly, we shall, in our discussion of cases, refer extensively to cases under the provisions relating to Art. 66B as well as cases under the Baltimore County provisions.
The Baltimore County ordinance requires “conditions ... peculiar to the land ... and ... practical difficulty.... ” Both must exist. But the terms “practical difficulty” and “unreasonable hardship” are stated in the ordinance disjunctively. Thus, at least as to variances other than use variances,4 if the property is found to be unique, the practical difficulty standard would then apply. We address practical difficulty at some length hereafter. However, as is clear from the language of the Baltimore County ordinance, the initial factor * that must be established before the practical difficulties, if any, are addressed, is the abnormal impact the ordinance has on a specific piece of property because of the peculiarity and [699] uniqueness of that piece of property, not the uniqueness or peculiarity of the practical difficulties alleged to exist. It is only when that uniqueness is first established that we then concern ourselves with the practical difficulties (or unnecessary hardships in use variance cases).
Because we have discerned that some of the confusion in this and other jurisdictions may have arisen because of a tendency to intermingle the concepts of special exceptions/conditional uses5 (where normally an applicant has an easier burden) and variances, we shall first discuss the cases (local as well as foreign) and treatises in which the terms are distinguished. We shall then discuss our cases and certain of those elsewhere in which the proper (and, on occasion, improper) applications of variance law have been applied. The Baltimore County statute will then be restated and applied to the facts and circumstances of the case sub judice.
Special Exceptions (and Conditional Uses) and Variance—Distinguished
The treatise writers define the concept as:
A variance is an authorization for [that] ... which is prohibited by a zoning ordinance....
... [T]he difference between the two [variances and special exceptions] ... is of practical significance....
“... [T]he variance and exception are designed to meet two entirely different needs. The variance contemplates a departure from the terms of the ordinance in order to preclude confiscation of property, while the exception [700] contemplates a permitted use ... [once] the prescribed conditions therefor are met.”
... [A] variance is “authority ... to use his property in a manner forbidden ...,” while an exception “allows him to put his property to a use which the enactment expressly permits.”
... [T]he standards for ... exceptions are usually less stringent than in the case of variances. A Maryland court summarized this difference and the reason for it.
“A special exception ... is one which is controlled and ... permissible in a given zone. It is granted ... upon a finding conditions of the zoning ordinance are satisfied. A variance is authorized ... where the literal enforcement of its terms would result in unnecessary hardships.”
3 Robert M. Anderson, American Law of Zoning § 18.02-03 (2d ed. 1977) (footnotes omitted) (quoting in part Stacy v. Montgomery County, 239 Md. 189, 193, 210 A.2d 540 (1965)). See also Schultz v. Pritts, 291 Md. 1, 11, 432 A.2d 1319 (1981); People’s Counsel v. Mangione, 85 Md.App. 738, 748, 584 A.2d 1318 (1991).
A distinction commonly is made between [special] exceptions ... and variances____ An “exception” ... is a dispensation permissible where a board ... finds existing those facts ... specified in the ordinance as sufficient---- “... But zoning ordinances usually provide for another kind of dispensation, ... by which a variance ... may be authorized ... where a literal enforcement ... would result in unnecessary hardship.”
8 Eugene McQuillin, Municipal Corporations § 25.160 (3d ed. rev. 1991) (footnotes omitted).
The general rule is that variances and exceptions are to be granted sparingly, only in rare instances and under peculiar and exceptional circumstances.... A variance should be strictly construed....
Id. § 25.162 (footnotes omitted). See also 5 Norman Williams, Jr. et al., American Land Planning Law § 133.01 (1985 rev.); 3 Arden H. Rathkopf, The Law of Zoning and Planning [701] § 38.01 (4th ed. 1981); 3 E.C. Yokley, Zoning Law and Practice § 21-6 (4th ed. 1979); 3 Robert M. Anderson, American Law of Zoning § 14.55 (1968); Anderson, supra § 18.30 (2d ed.).
Maryland courts, and courts elsewhere, have generally made the same distinction.
There is a marked distinction between “variance” and “special exception” in Montgomery County. A special exception ... is expressly permissible.... [A zoning board has authority to grant] variances from the strict application of this chapter when by reason of exceptional narrowness, shallowness, or shape of specific parcels of property ... or by reason of exceptional topographical conditions or other extraordinary situations ... of specific parcels of property, the strict application ... would result in ... unusual practical difficulties to, or exceptional or undue hardship....
Stacy, 239 Md. at 193, 210 A.2d 540.
Judge Hammond for the Court of Appeals noted in Montgomery County v. Merlands Club, Inc., 202 Md. 279, 288-91, 96 A.2d 261 (1953):
It is the common practice to join an application for an exception with an application for a variance, leaving it to the Board to decide on which ground it will grant the application. As a result, many cases discuss exceptions and variances without differentiation, yet the two do differ, and one important distinction is that where a specific use is permitted by the legislative body in a given area ... the application can be granted without a showing of hardship or other conditions which are necessary for the allowance of a variance ....
... There is a distinction between ... the ordinance provisions ... in those cases [Baltimore City cases] and the facts and the ordinance provision in this case....
See also our case of Martin Marietta Aggregates v. Citizens, 41 Md.App. 26, 34-35, 395 A.2d 179 (1978).
[702] A conditional use is not a variance. The primary difference between the two is that a conditional use is not an exceptional