N.H. Rev. Stat. Ann. § 79-B:5

If the assessing officials deny in whole or in part any application for classification as restricted land or impose the penalty as provided in RSA 79-B:6 of this chapter, the applicant may appeal either to the board of tax and land appeals or the superior court in the same manner as provided for appeals of current use classification pursuant to RSA 79-A:9 or RSA 79-A:11.