Kan. Stat. § 80-1554
Any township which shall have heretofore made a levy for fire protection and thereafter a part of the territory of such township is attached to and made a part of a fire district under authority of K.S.A. 19-3629 or 19-3630 and the remaining part of the territory of such township becomes a part of a different fire district, and there remains unexpended moneys in the treasury of such township which moneys were derived from the township levy for fire protection, then, such remaining moneys shall be disposed of as provided by this act. Such remaining moneys shall be paid to the respective fire districts of which the township territory has become a part in the proportion that the assessed taxable tangible valuation of the territory of the township in each such district bears to the total assessed taxable tangible valuation of the township.
K.S.A. 80-1554