N.H. Rev. Stat. Ann. § 228:64

Notwithstanding any other provision of law to the contrary, there are hereby appropriated to the department and the commissioner may utilize, any delinquent state taxes and the interest due thereon to the date of acquisition from any railroad entity only as an offset against the purchase cost of any railroad property purchased from that railroad entity. Such taxes and interest hereby appropriated shall be in addition to any other funds available for the purposes of this subdivision.