N.H. Rev. Stat. § 231:112
In constructing such sidewalks such board may assess upon the owners of the property abutting on such street a portion not exceeding 1/2 of the expense of constructing the same, and the amount so assessed upon each of such owners shall be reasonable, and proportional to the benefits accruing to the land upon which such assessment is laid; said assessments may be payable in one year or prorated over a period not to exceed 10 years, in the discretion of the board; and all assessments thus made shall be valid and binding upon the owners of such land, and shall be a lien thereon for one year after the same are made and notice given to the persons assessed, and said lands may be sold for non-payment thereof as in the case of non-payment of taxes on resident lands. The landowner shall have the same right of appeal, with the same procedure, as in other highway cases.
RSA 231:112
1895, 72:1. PL 95 :2. RL 111:2. 1945, 188:1, part 22:2. RSA 252:2. 1963, 109:1. 1981, 87:1, eff. April 20, 1981.