K.S.A. 15-11b10

The board of directors is authorized to determine and fix an annual tax to be levied by the community building district which shall not exceed one-half (½) mill on the dollar, for the purpose of maintaining and operating the community building and the payment of any expenses attendant thereupon. The board of directors shall certify such rate of levy to the county clerk and the county clerk shall levy such tax on all the taxable tangible property in the community building district. The tax so collected shall be paid by the county treasurer to the treasurer of the community building district.