Kan. Stat. § 82a-1035
If the organization of a proposed district is defeated at the election or if the petition is disapproved by the secretary of state or the chief engineer, the steering committee named in the petition shall continue to function in a limited capacity for the purposes set out below. The steering committee shall determine the amount of money necessary to pay all of the costs and expenses incurred in the preparation and filing of the petition and in the conduct of the election and shall themselves assume the obligation for the first two hundred dollars ($200) of the costs. If the cost is more than that amount they shall certify a statement of the amount to the county clerk of each county in which the proposed district was to be located. The county clerks shall ascertain the total assessed valuation of all taxable tangible property in their respective counties within the proposed district and certify this amount to the county clerk of the county in which the chairman of the steering committee of the proposed district resides. The county clerk shall determine the levy necessary to be assessed against the taxable tangible property in the entire proposed district in order to raise funds sufficient to pay the amount set forth in the statement and shall certify the levy to the county clerks of the other counties in which a portion of the proposed district is located. Each of the county clerks shall then cause the levy to be made against the taxable tangible property lying within the boundaries of the proposed district within his or her county. The county treasurers of the respective counties involved shall remit the funds raised by the levy in their counties to the county treasurer of the county in which the chairman of the steering committee resides, who shall hold the funds and shall honor warrants drawn upon the funds by the chairman of the steering committee and countersigned by the secretary of the steering committee in payment of the costs and expenses incurred in the proposed organization of the district and shown on the statement of expenses.
K.S.A. 82a-1035