Every person who is a resident of the Town of
Portsmouth and who is a veteran of the military or naval service of
the United States of America who has been or who shall be classified
as, or determined to be, a prisoner of war by the Veterans' Administration
of the United States, on proper claim being made therefor, shall be
granted an additional exemption of $15,000 from local taxation on
any real or personal property owned by said person.
This article shall take effect upon passage, and §
352-5 hereof shall take effect as of the assessment date of December 31, 1987.