N.H. Rev. Stat. Ann. § 231:24

The selectmen, upon petition, may, in any case where, in their judgment, the public good requires it, layout a public road exclusively for winter use, such public road to be open only from November 15 until April 1, and they shall assess the damages to the owners of land over which such road may pass in the form of yearly rentals. Hearings shall be had upon 7 days' notice to landowners. In all other respects such laying out shall be subject to the provisions for laying out a class V highway.