BUCKFIELD — Due to errors in calculating the Maine tree growth tax law program, the Select Board was forced to appropriate more than $18,000 from the emergency contingency fund to cover an overdraft in the overlay account.

The town had set aside $20,000 for any potential abatements, but Town Manager Cameron Hinkley said the tree growth calculation error was $38,000 from 80 abatements. The overlay is not used to refund taxpayers, but to correct the tax bills and cover the budget shortfall from less money being collected.

Overlays are used to cover the costs of abatements.

The appropriation, which Selectman Michael Iveson said the town had to do, nearly depletes the emergency contingency fund for the remainder of the fiscal year.

Hinkley said the error was caused by the town’s conversion to TRIO, its new software system. While most of the data successfully migrated into TRIO from the former system, the tree growth numbers did not get transferred. The error was discovered soon after the tax rate was determined.

Resident Vivian Wadas, a former budget committee member, complained about the error and the cost to taxpayers. She noted that funds left over in the emergency contingency fund and excess overlay funds would get used to help lower taxes. Those funds are now unavailable for that purpose.

The three selectmen in attendance, Iveson, Azalea Cormier and Bob Hand, voted 3-0 to approve the $18,000 transfer to the overlay account.

In other business, the board supported the recommendation from the Economic Development Committee that the town does not need to invest in a public restroom facility in town. Public facilities are available at the recreational fields and the local snowmobile club will have a facility available in town.

The board approved the appointment of Mark Fox to the Road Committee and the Community Day Committee.

With Janet Iveson and Sandra Fickett absent, the board decided to postpone action on a few items, including repair work on the Church on the Hill, the Community Day Committee by-laws, and a review of the personnel policies and procedures handbook. When a couple of audience members complained, Cormier explained that Fickett had proposed getting the items on the agenda and should be present for any discussion and action.

The board also postponed action on the financing of a new fire truck on Hinkley’s recommendation, so he could get more information to present to the board.