Kan. Stat. § 68-1412
Counties having a population of not less than twenty thousand and not more than thirty thousand, and having an assessed valuation of not less than thirty-five million dollars and not more than forty-five million dollars; and counties having a population of not less than thirty thousand and not more than forty thousand, and having an assessed valuation of not less than thirty million dollars and not more than thirty-five million dollars, and abutting upon navigable streams which form a boundary line between said two classes of counties, are hereby authorized to enter into contracts with said abutting counties for the purpose of improving or reconstructing bridges connecting said counties and across such navigable streams and the necessary approach or approaches thereto. The boards of county commissioners of such counties are hereby authorized and empowered to meet in joint session and to enter into such contract by the adoption of a resolution setting forth the terms and conditions of said contract. Such contract and resolution shall provide that the cost of improving or reconstructing said bridge or bridges and the necessary approach or approaches thereto shall be apportioned equally between said counties.
If such resolution shall be adopted and such contract shall be entered into, the board of county commissioners of each county entering into said contract shall be and are hereby authorized to issue negotiable bonds of said county in an amount not to exceed fifteen thousand dollars, under the provisions of the general bond law, for the purpose of paying such county's share of the cost and expense of the improvement and reconstruction of said bridge or bridges and approaches thereto.
Such bonds and the interest thereon shall be paid by a general tax levied upon all the taxable property in the county and none of the restrictions or limitations relating to the amount of the county's indebtedness contained in any of the laws of the state of Kansas shall apply to or in any way affect the issuance of the bonds authorized by this act or any bonds so issued.
K.S.A. 68-1412