Kan. Stat. § 68-506a
The governing body of the city through which any such public highway shall pass, and which said city shall be declared a benefit district under the provisions of K.S.A. 68-506, shall be authorized to bear its proportion of the cost of constructing said highway at the cost of said city, and the same shall be collected by a tax levied upon all the taxable property within said city, and where the mayor and council of said city shall deem it necessary, they are hereby authorized to issue bonds of said city to pay the cost thereof, bearing interest not to exceed the maximum rate of interest prescribed by K.S.A. 10-1009, and payable in approximately equal annual installments over a period of not to exceed fifteen (15) years, and shall levy a tax upon the taxable property of said city for the purpose of meeting the interest payments upon said bonds and to pay the principal at maturity, and should the mayor and council fail to levy a tax for the purpose of making the payments of interest and principal as herein provided for, then it shall be the duty of the board of county commissioners of said county to levy a tax upon the taxable property of said city and cause the same to be placed upon the tax rolls and collected the same as other taxes of said city.
K.S.A. 68-506a