N.H. Rev. Stat. Ann. § 231:5

Class IV highway projects financed in whole or in part with federal aid highway funds shall be laid out under the procedures set forth in RSA 230 for class I and class II highways, except for the payment of expenses by the state under RSA 230:31. The commissioner of transportation shall keep an account of the cost of the land and other property taken or acquired, and of the cost of the services and the expenses of the commissioners, appointed to lay out the highway, and the cost of litigation incurred by the commission in the taking of the land and property, and he shall make these costs and expenses a charge against the federal aid highway project.