N.H. Rev. Stat. § 52-A:7
Upon adoption of the budgetary appropriation, the municipality may levy assessments in an amount necessary to fund the appropriation, net of other revenues applied to the appropriation. The assessments shall be made against the owners of properties in the special assessment district based on their proportionate shares of the benefits as determined by the governing body. Government property and nonprofit organizations within the district shall be subject to the assessments. The special assessments shall be assessed and collected in the same manner as property taxes under RSA 76 and RSA 80 and be subject to the same penalties and the same procedure and sale in case of delinquency. The town or city shall commit a special assessment to the tax collector with a warrant signed by the appropriate municipal officials requiring the tax collector to collect them. The tax collector shall have the same rights and remedies, including a lien on the real estate, and be subject to the same liabilities in relation thereto as in the collection of taxes as provided in RSA 80.
RSA 52-A:7
2015, 240 : 2 , eff. Sept. 11, 2015.