The disparity of district resident's taxation on property taxes is compounded by the district crossing a county line. Property tax rates vary within the school district, depending on where the property is located. School districts located in more than one county are required to apportion the tax levy based on the market value in each county as determined by the State Tax Equalization Board pursuant to section 672.1 of the School Code. As a result, the tax rate increases are not the same for each county in a multi-county school district.