Some Maine towns are being overpaid and some underpaid in a state tax reimbursement program that compensates landowners for maintaining woodlands.

State revenue officials acknowledge mistakes were made in calculating reimbursements towns receive under the so-called tree growth program.

In the most extreme cases, the town of Allagash was overpaid by more than $200,000, while Freeport was shorted by more than $31,000.

The error is causing some confusion and frustration in towns that were overpaid or shorted. The state has told towns it overpaid to return the extra money within 30 days. Underpaid towns had not been notified, but the Maine Municipal Association has sent letters to all affected towns explaining what happened.