New Hampshire Code § 234:10

Bridge Aid; How Cost Borne
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When public convenience and necessity require the construction or reconstruction of any bridge on a class II, IV, or V highway or a county-owned road the cost shall be borne 1/5 by the municipality and 4/5 by the state. When public convenience and necessity require the reconstruction of any county-owned bridge, the cost shall be borne 1/5 by the county and 4/5 by the state.

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