Whenever a youth center and recreation grounds has been established in any county as authorized by Kan. Stat. Ann. § 19-3901, the board of county commissioners may thereafter, annually, levy a tax upon all of the taxable tangible property of the county for the purpose of creating a fund to be used for the supervision, maintenance, and further improvement of the youth center and recreation grounds and to pay a portion of the principal and interest on bonds issued under the authority of Kan. Stat. Ann. § 12-1774, and amendments thereto, by cities located in the county.