Michigan Compiled Laws

Mich. Comp. Laws § 35.21 (2026)

Veterans' relief fund; levy and collection of annual tax; "period of war" defined; emergency appropriation; disposition.

✓ current as of July 2026

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VETERANS' RELIEF FUND

Act 214 of 1899

35.21 Veterans' relief fund; levy and collection of annual tax; "period of war" defined; emergency appropriation; disposition.

Sec. 1.

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 CFR 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.

History: 1899, Act 214, Eff. Sept. 23, 1899 ;-- CL 1915, 1692 ;-- Am. 1919, Act 370, Eff. Aug. 14, 1919 ;-- CL 1929, 854 ;-- Am. 1931, Act 257, Eff. Sept. 18, 1931 ;-- Am. 1943, Act 114, Eff. July 30, 1943 ;-- Am. 1944, 1st Ex. Sess., Act 23, Imd. Eff. Feb. 29, 1944 ;-- CL 1948, 35.21 ;-- Am. 1984, Act 168, Imd. Eff. June 29, 1984 ;-- Am. 2016, Act 218, Eff. Sept. 20, 2016

FormerLaw Notes:

See Act 193 of 1889, being CL 1897, §§ 2074 to 2079.

Notes of Decisions

Cited in 10 cases, 1999–2010 · leading case: Lee v. MacOmb Cnty. Bd. of Commissioners, 597 N.W.2d 545 (Mich. Ct. App. 1999).

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Lee v. MacOmb Cnty. Bd. of Commissioners, 597 N.W.2d 545 (Mich. Ct. App. 1999). · cites it 16× “§ 35.21 et seq.; M.S.A. § 4.1051 et seq., and sought damages for those years during which defendants had either not implemented or not been in compliance with the act.”

Michigan Citizens for Water Conservation v. Nestlé Waters North Am. Inc, 737 N.W.2d 447 (Mich. 2007). · cites it 2× “In Lee, a case involving MCL 35.21, the majority adopted the three-part test set out in Lujan.”

Rohde v. Ann Arbor Pub. Schs., 737 N.W.2d 158 (Mich. 2007). · cites it 2× “of Comm'rs , [8] a case involving the interpretation of MCL 35.21, the majority overruled Michigan precedent establishing prudential standing as the traditional doctrine of legal standing in Michigan.”

Cnty. Road Ass'n of Michigan v. Governor, 782 N.W.2d 784 (Mich. Ct. App. 2010). · cites it 2× “In Lee , the plaintiffs, who had not sought relief under the soldiers’ relief fund act, MCL 35.21 et seq., had filed a cause of action to compel the Macomb County Board of Commissioners to establish a veterans’ relief fund in accordance with the act.”

Lee v. MacOmb Cnty. Bd. of Commissioners, 629 N.W.2d 900 (Mich. 2001). · cites it 20× “21 provides in pertinent part: [1] 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…”

Mercer v. City of Lansing, 733 N.W.2d 89 (Mich. Ct. App. 2007). “MCL 35.21 et seq. Lee, supra at 331. Id. at 336.”

Nat'l Wildlife Fed'n v. Cleveland Cliffs Iron Co., 684 N.W.2d 800 (Mich. 2004). · cites it 2× “Lee addressed plaintiff's standing to compel county boards of commissioners to levy a tax establishing a veteran's relief fund in accordance with the soldier's relief act, MCL 35.21 et seq. [27] Similarly, the majority is mistaken that art.”

Dennis D Walker v. Wayne Cnty. Bd. of Commissioners (Mich. 2001). · cites it 9× “At issue in these two cases coming to us from Macomb and Wayne counties is whether these plaintiffs have standing to pursue actions to compel their respective county board of commissioners to levy a tax to establish a veterans’ relief fund in accordance with the soldiers’ relief…”

Michigan Citizens for Water Conservation v. Nestle Waters Na Inc (Mich. 2007). “In Lee, a case involving MCL 35.21, the majority adopted the three-part test set out in Lujan.”

Mercer v. City of Lansing, 733 N.W.2d 89 (Mich. Ct. App. 2007). “[5] MCL 35.21 et seq. [6] Lee, supra at 331, 597 N.”

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