[Adopted 1-27-1987 by Ord. No. 87-1-27A]
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.