N.H. Rev. Stat. § 235:34
Any city, town or unincorporated place which suffers damage to its highways through disaster which is estimated to exceed 1/8 of one percent of its assessed valuation shall be entitled to aid in the repair of such damage. The commissioner shall be notified of such damage and, after an investigation, shall estimate the amount of aid to which the city, town or unincorporated place is entitled. The commissioner shall survey the damaged highways and prepare an estimate of cost for rehabilitation of these highways, notifying the towns of the proportionate share which the state will contribute and the estimated amount of aid available. Aid to any city, town or unincorporated place shall be computed on that amount which is in excess of an amount equal to 1/8 of one percent of its assessed valuation and shall not exceed 75% of the cost of the damage in excess of this amount. Nothing in this section shall prohibit the city, town or unincorporated place from making such emergency repairs as are deemed necessary for public convenience; and such sum expended shall be considered part of the town's contribution.
RSA 235:34
1951, 83:1, part 13:12. RSA 241:13. 1971, 504:4. 1981, 87:1. 1983, 122:5, eff. July 1, 1983.