N.H. Rev. Stat. Ann. § 73:23

The selectmen shall assess all persons whom they believe to be inhabitants of the town on April 1. If any person so assessed shall tender to the selectmen his affidavit, stating that before April 1 he had removed from said town and become an inhabitant of any other specified place, and answer such interrogatories under oath as the selectmen may propose relative to his residence, they may suspend the collection of such tax.