Order of state board [department].

A. Any order of the state board [department] for creation of a new school district or for consolidation shall contain the following: (1) an accurate description of the geographical boundaries of all school districts affected by the order; (2) the disposition of all property affected by the order; (3) the dissolution of the elected local school board of each school district affected by the order of consolidation; and (4) the appointment of three qualified electors of the state who are residents of the new school district created by the order or the consolidated school district to be members of an interim local school board to govern the new or consolidated school district. B. A certified copy of the order of the state board [department] shall be kept on permanent file with the department of education [public education department]. C. One certified copy of the order of the state board [department] shall be furnished to each local school board affected by the order, to each county assessor of a county having a school district within it affected by the order, to the chief [secretary of public education], to the state tax commission [property tax division of the taxation and revenue department], to the oil and gas accounting commission [audit and compliance division of the taxation and revenue department] and to each member appointed to the interim local school board. D. Any creation of a new school district or consolidation ordered by the state board [department] shall take effect upon the issuance of the order. However, for taxation purposes, creation of a new school district or consolidation shall be effective on January 1 following the date of the issuance of the order by the state board [department].