N.H. Rev. Stat. Ann. § 231:1

All class IV highways not financed in whole or in part with federal aid highway funds, and class V and VI highways shall be laid out by the mayor and aldermen of the city, the selectmen of the town or the commissioners of a village district formed for the purpose of RSA 52:1, I(m) in which such highways are located, or by the superior court as hereinafter provided. In the case of a village district formed for the purpose of RSA 52:1, I(m), references in this title to "town" and "selectmen" shall be deemed to be references to "village district" and "village district commissioners", respectively.