(1) In the review of a plan for the reorganization of school districts, the state committee shall give due consideration to (a) the educational needs of local communities, (b) economies in transportation and administration costs, (c) the future use of existing satisfactory school buildings, sites, and play fields, (d) the convenience and welfare of pupils, (e) a reduction in the disparities in per pupil valuation among school districts, (f) the equalization of the educational opportunity of pupils, and (g) any other matters which, in its judgment, are of importance. The school board proposing the plan of reorganization, in preparation or review of a plan for reorganization, shall take into consideration any advice or suggestions offered by the state committee.

(2) A plan for the reorganization of school districts shall be filed with the state committee. The plan shall, for purposes of submission to the state committee and at the special election provided for in subsection (1) of section 79-447, be the responsibility of the school district which has the largest number of pupils residing in the proposed district.