N.H. Rev. Stat. § 195:15
The state aid to which a cooperative elementary and/or secondary district shall be entitled shall be the total of those shares of the aid to which the pupils attending the cooperative district would have entitled the pre-existing districts, had they remained in the pre-existing districts. For the purposes of crediting the cooperative district's adequate education cost to the pre-existing districts, each such pre-existing district shall have its adequate education cost under RSA 198:38, VII credited against its share of the cooperative school district budget. However, cooperative school districts formed by 2 or more pre-existing districts whose boundaries approximate those of a single township in which they are located shall be treated as a single school district for the purposes of this section.
RSA 195:15
1947, 199:12. 1951, 213:1, par. 15. RSA 195:15. 1955, 334:13. 1996, 158:8. 1999, 281:9. 2004, 200:11, eff. June 9, 2004.