N.H. Rev. Stat. § 479-A:25
If within 60 days of the date of the damage or destruction to all or part of the property it is not determined by the association of unit owners to repair, reconstruct or rebuild, then and in that event: the property shall be deemed to be owned in common by the unit owners; the undivided interest in the property owned in common which shall appertain to each unit owner shall be the percentage of undivided interest previously owned by such owner in the common areas and facilities; any liens affecting any of the units shall be deemed to be transferred in accordance with the existing priorities to the percentage of the undivided interest of the unit owner in the property as provided in this section; and the property shall be subject to an action for partition at the suit of any unit owner, in which event the net proceeds of sale, together with the net proceeds of the insurance on the property, if any, shall be considered as one fund and shall be divided among all the unit owners in a percentage equal to the percentage of undivided interest owned by each owner in the property, after first paying out of the respective shares of the unit owners to the extent sufficient for the purpose all liens on the undivided interest in the property owned by each unit owner.
RSA 479-A:25
1965, 155:1, eff. Aug. 14, 1965.