Kan. Stat. § 68-1227
Whenever no-fund warrants are issued under the authority provided by this act, the board of county commissioners shall make a tax levy at the first tax levying period after such warrants are issued, sufficient to pay such warrants and the interest thereon. All such tax levies shall be in addition to all other levies authorized or limited by law and shall not be subject to the aggregate tax levy prescribed by K.S.A. 79-1947 or acts amendatory thereof or supplemental thereto. Such warrants shall be issued, bear such interest, registered, redeemed in the manner and in the form prescribed by K.S.A. 79-2940 or any acts amendatory thereof or supplement thereto, except that they shall not bear the notation required by said K.S.A. 79-2940 and may be issued without the approval of the state commission of revenue and taxation. Any surplus existing after the redemption of such warrants shall be handled in the manner prescribed by said K.S.A. 79-2940.
K.S.A. 68-1227