The board of county commissioners of each county within the state of Idaho is hereby authorized and empowered to levy annually a special tax not to exceed one hundredth percent (.01%) of the market value for assessment purposes on all the taxable property in the county for the purpose of creating a fund to be used in the maintenance, upkeep and repair, or in assisting in the maintenance, upkeep and repair of servicemen’s memorials now constructed or hereafter to be constructed within the county by the county or any association therein under the provisions of section 65-101, Idaho Code, or of any such memorial owned by the county: provided, the provisions of this section, and the benefits thereof, shall apply likewise to the repair and maintenance of servicemen’s memorials now constructed or hereafter to be constructed where no state and/or county moneys were employed in the building of such memorial.