N.H. Rev. Stat. Ann. § 147:17-b

All expenses to the town or city for repairs made pursuant to the provisions of RSA 147:17-a, II shall constitute an assessment against the owner and shall create a lien upon the lands on account of which such repairs are made. The governing board shall have all the powers in making, assessing, and enforcing such lien as are provided in the applicable provisions of RSA 252.