<?php
$str = <<<EOD
code=876 and town=87 and geocode in(1,2,3)
code=876 and town=878 and geocode in(1,2,3)
code=876 and town="878" and geocode in(1,2,3)
code=876 and town=8,43 and geocode in(1,2,3)
code=876 and town='8,43' and geocode in(1,2,3)
code=876 and town=-1 and geocode in(1,2,3)
code=876 and town=N/A and geocode in(1,2,3)
EOD;
foreach(explode(PHP_EOL, $str) as $line){
echo explode(" ", $line)[2] . PHP_EOL;
}