The county board of commissioners of each county shall annually levy a tax, not exceeding 1/10 of a mill on each dollar, to be levied and collected as provided by law, upon the taxable property of each township and city, for their respective counties, for the purpose of creating a fund for the relief of honorably discharged indigent members of the Army, Navy, Air Force, Marine Corps, Coast Guard, and women’s auxiliaries and the indigent spouses, minor children, and parents of each indigent or deceased member who served during a period of war as described in 38 C.F.R. § 3.2, except that for purposes of this section, “period of war” for the Vietnam era means the following:

    (a) February 28, 1961 through May 7, 1975 for a veteran who served during that period.

    (b) On or after January 31, 1955 in an area of hazardous duty for which the veteran received an Armed Forces Expeditionary Medal or Vietnam Service Medal. Funds raised in accordance with this section may be expended for the relief of indigent wives and children of active duty soldiers, sailors, marines, airmen, coast guardsmen, nurses, and members of the women’s auxiliaries during the continuance of present hostilities and prior to their discharge. However, in any year which, in the opinion of the board, an emergency exists, the board may appropriate a sum not to exceed 2/10 of a mill on each dollar for the purposes of this section. The money, when collected, shall be paid to the county treasurer of the county where the tax is levied in each of the counties in this state, to be paid out by the treasurer upon the order of the soldiers’ relief commission if signed by the chairperson and secretary of the commission. If any money in the fund is not necessary for the purpose for which it was raised, the money shall remain in the treasury of the county as a soldiers’ relief fund, and shall be considered in raising future sums for this purpose.