Kan. Stat. Ann. § 38-507
For the purchase of the necessary ground and the erection of a suitable building or buildings for the purposes herein provided for and to pay a portion of the principal and interest on bonds issued under the authority of K.S.A. 12-1774, and amendments thereto, by cities located in the county, the board of county commissioners may, by unanimous vote, levy a tax on all taxable tangible property of the county and also may, by unanimous vote, levy an annual tax for the support and maintenance of such home and to pay a portion of the principal and interest on bonds issued under the authority of K.S.A. 12-1774, and amendments thereto, by cities located in the county, which taxes shall be levied and collected as in case of providing for other expenses of the county.
L. 1915, ch. 276, § 3; R.S. 1923, 38-507; L. 1970, ch. 100, § 32; L. 1975, ch. 162, § 28; L. 1979, ch. 52, § 143; July 1.