MINEOLA – Although the Appellate Division, Second Department, has agreed with a trial court that a proposed 97-acre cemetery in Old Westbury is a religious use entitled to a tax exemption, the appellate panel found that the trial court erred when it ordered the village board to grant a special permit for its development.

In addition, the lower court was incorrect in requiring the village to reimburse the owner of the land, the Roman Catholic Diocese of Rockville Centre, some $72,700 in property taxes, the panel determined.