Dissolution is a form of reorganization where all of one school district is incorporated into one or more school districts thereby dissolving the original school district. A new district is not created, a new board is not elected, and the maximum tax rates for the annexing district are not changed. The annexing district may be eligible to receive incentive payments from the state. ... School districts with populations of less than 5,000 have an additional option for dissolving. This process is ... discussed later in this brochure. Detachment is the other form of annexation where a portion of one school district is incorporated into one or more other school districts.