When a Pennsylvania public school district includes municipalities in two counties, as North Pocono School District does (Lackawanna County and Wayne County) each of which has different rates of property tax assessment, a state board equalizes the tax rates between the counties.

Canton Area School District includes municipalities in three counties, each of which has different rates of property tax assessment, a state board equalizes the property tax rates between the three counties.

The Oswayo Valley School District includes municipalities in two counties, each of which has different rates of property tax assessment.

When the school district includes municipalities in two counties as is the case with Southern Tioga School District (Tioga County and Lycoming County), each of which has different rates of property tax assessment, a state board equalizes the tax rates between the counties.

The School District crosses three counties, each of which has different rates of property tax assessment, necessitating a state board equalization of the tax rates between the counties.

Susquenita School District includes municipalities in two different counties, each county has different rates of property tax assessment, necessitating a state board equalization of the tax rates between the counties.

Property taxes are complicated in the district because it includes eight municipalities in three counties, each of which has different rates of property tax assessment, necessitating a state board equalization of the tax rates between the counties.

When the school district includes municipalities in two counties, each of which has different rates of property tax assessment, a state board equalizes the tax rates between the counties.