The town council of the town of Portsmouth may, by ordinance or resolution, provide for exemption from valuation for taxation or otherwise enter into tax abatement or payment in lieu of taxes agreements upon terms acceptable to the town council regarding the real property known as “Quaker Manor” located at 2368 East Main Road, and designated as tax assessor’s map 39, lots 47A and 47C, which is occupied by persons or families of low or moderate income.
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