N.H. Rev. Stat. § 227-H:18
The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to the amount of payment to be made and hearings for town selectmen. The commissioner of revenue administration shall consider such application and the facts set forth in it and shall determine the amount of payment to be made on a case by case basis as equity may require. After the commissioner of revenue administration has made known the decision, the selectmen of any town may request a hearing within 30 days from the date of notice of such decision, and the commissioner of revenue administration shall hold a hearing after giving due notice to the selectmen. The decision of the commissioner of revenue administration made after such hearing shall be final.
RSA 227-H:18
1995, 299:1, eff. Jan. 1, 1996.