K.S.A. 72-1170

Whenever any school district in this state lies partly within two or more counties, it shall be the duty of the treasurer of the county, or counties, which are not the home county of the school district, to distribute to the school district all moneys in such treasurer's possession belonging to such school district in the manner provided for the distribution of taxes pursuant to K.S.A. 12-1678a and amendments thereto. The treasurer of the school district upon receiving such money shall issue a receipt to each of the following: The county treasurer and the county clerk of the county sending such money and the county treasurer and the county clerk of the home county of the school district. The county clerk of the county sending such money, upon receiving such a receipt, shall notify the board of county commissioners of such county, and it shall give the county treasurer proper credit therefor.