N.H. Rev. Stat. § 28:7-d

I. It shall be the duty of the county commissioners of the counties in which there are located unincorporated towns or unorganized places to provide for the education of all the children residing in those unincorporated towns or unorganized places by establishing standard elementary schools in such towns or places or by furnishing tuition and board or tuition and transportation at some approved public elementary or high school in another district. For the purposes of this section, counties with unincorporated towns or unorganized places shall for those towns and places have the powers granted under RSA 194. II. The county commissioners shall annually on or before August 1 certify the amount of money deemed necessary to be raised by taxation for the education of all the children residing in the unincorporated towns or unorganized places. III. The certified amount shall be assessed on the taxpayers of each unincorporated town or unorganized place under RSA 81 on a pro rata basis based upon the actual number of school children who reside in each town or place.