(a) Any unified school district may be disorganized under the following circumstances in the manner provided in this act.

Upon petition of the board of education of any unified school district for the disorganization of such school district and attachment of the territory thereof to one or more other unified school districts, the state board of education shall consider the same and if it finds that there is only one high school in the district and that it cannot meet the 30 unit minimum accreditation requirements, or if it finds that such unified school district fails to meet minimum requirements for establishment of a unified district, and if in addition it finds that the educational system of the state and of the area in which such school district is located will be improved by such disorganization, the state board of education shall issue its order disorganizing the same effective on the July 1 following the date of such petition. Such order thereon shall attach the territory of the unified school district being disorganized to one or more appropriate unified school districts, and said order shall specify the disposition of any property owned by the school district being dissolved and such disposition shall be consonant with the school unification acts. School districts to which the territory of any disorganized district is attached under the provisions of this act shall, for the purpose of taxation, include in their taxable territory, the territory so attached as of the December 31 preceding the July 1 upon which the disorganization is effective. For the purpose of elections and the purposes specified in Kan. Stat. Ann. § 10-119, and amendments thereto, such disorganization shall be effective on the date of the order of the state board of education.

(b) Any unified school district which has discontinued any grade, course or unit of instruction under authority of Kan. Stat. Ann. § 72-13,101, and amendments thereto, and has entered into an agreement with another unified school district for the provision of such grade, course or unit of instruction has complied with the accreditation requirements of this section.