Kan. Stat. § 68-516b
Upon the adoption of the county road [unit] system in any county, the township board of any township in such county shall forthwith turn over and deliver to the board of county commissioners of such county any and all road machinery and equipment which such township has acquired for the purpose of constructing and maintaining township roads. Upon making such delivery, the township board shall file with the county clerk the name of some qualified elector of such township who shall be an appraiser in behalf of the township of such machinery or equipment.
Within ten (10) days after the filing of the name of said township elector with the county clerk, the board of county commissioners shall file with the county clerk the name of a qualified elector of the county who does not reside in such township who shall be the representative of the county as an appraiser of such machinery or equipment. Within five (5) days thereafter, the township appraiser and the county appraiser shall meet and select a third appraiser. Said three appraisers shall constitute a board of appraisers for the purpose of fixing the value of the road machinery and equipment so delivered to the county by the township and they shall forthwith make such appraisal. In making such appraisal, said board of appraisers shall deduct the amount, if any, which the township board owes for any such machinery to any person from whom leased or purchased. The amount of such appraisal shall be certified by the board of appraisers and filed in the office of the county clerk and the county treasurer. Each of such appraisers shall receive the sum of fifteen dollars ($15) for making such appraisal which shall be paid by the county commissioners from the county road and bridge fund.
Within two (2) years after the filing of such appraisal, the board of county commissioners shall expend for the construction and maintenance of roads in the township from which such road machinery and equipment was received an amount of money equivalent to the appraised value of such machinery and equipment which expenditure shall be in addition to funds expended by the county in such township from the regular county road and bridge fund. That if any of such machinery and equipment so delivered to the county was purchased or leased by the township under a contract of purchase or lease and such contracts provide that the township upon making further payments would receive title to said machinery and equipment, then the county shall assume said contracts as to future payments and be liable therefor, which payments shall be made from the county road and bridge fund. All copies of such contracts in the hands of the township board shall forthwith be delivered by the township clerk to the county clerk.
K.S.A. 68-516b