Every person who is a resident of the Town of
Portsmouth and who qualifies as the unmarried widow or widower of
a veteran under R.I.G.L. § 44-3-4, on proper claim being
made therefor, shall be granted an additional exemption of $2,000
on any real property owned by said unmarried widow or widower.
This article shall take effect upon passage, and §
352-3 hereof shall take effect as of the assessment date of December 31, 1981. All ordinances and parts of ordinances inconsistent herewith shall stand repealed.