The provisions of this act shall apply to any county having a population of not more than three thousand (3,000) which has been authorized by an election to levy taxes in the sum of seventy-five thousand dollars ($75,000) and which has levied taxes, acquired real estate and a fund amounting to more than fifty thousand dollars ($50,000) under the provisions of chapter 256 [*], of the Laws of Kansas of 1921, as amended, and which has taken no further steps toward the erection of any kind of a building or structure as authorized by said chapter.