The word gerbil is a diminutive form of  jerboa , though the jerboas are an unrelated group of rodents occupying a similar ecological niche.
A variance is a form of equitable relief that allows a property owner to bypass local zoning laws so they can use their land in the most efficient manner possible. When unusual circumstances make it difficult for a property owner to comply with local zoning laws, cities and counties may grant what are known as variances to allow property owners to circumvent the traditional zoning laws in an area.
Real property, also called real estate, is land and generally anything built on or attached to it. If you buy real property, certain fees and other expenses become part of your cost basis in the property. Real estate taxes. If you pay real estate taxes the seller owed on real property you bought, and the seller did not reimburse you, treat those taxes as part of your basis. You cannot deduct them as taxes.