OR Rev Stat § 201.270 (2021)
2021 Oregon Revised Statutes|Volume : 06 - Local Government, Public Employees, Elections|Chapter 201 - Boundaries of Counties|Section 201.270 - Polk County.

(1) The boundary of Polk County is as follows: Commencing at the southeast corner of Yamhill County, in the center of the main channel of the Willamette River in township 6 south, range 3 west of the Willamette Meridian; thence N 89° 42" 43’ W, 900 feet to a brass cap set in the base of the monument set in 1890 to denote the boundary between Polk and Yamhill Counties; thence N 89° 42" 43 ‘ W, 5,256.03 feet to a cast iron pyramid monument set in 1890 to denote the boundary between Polk and Yamhill Counties; thence N 89° 51" 52’ W, 14,356.78 feet to an iron pipe and brass cap monument; thence N 89° 48" 05 ‘ W, 1,314.22 feet to an aluminum pipe and aluminum cap monument; thence N 89° 59" 01’ W, 3,093.00 feet to an iron pipe and brass cap monument; thence N 89° 59" 32’ W, 3,487.12 feet to an iron pipe and brass cap monument; thence N 89° 54" 09’ W, 891.58 feet to an iron pipe and brass cap monument; thence N 89° 52" 36’ W, 1,131.35 feet to a cast iron pyramid monument set in 1890 to denote the boundary between Polk and Yamhill Counties; thence S 89° 53" 16’ W, 6,000.53 feet to a cast iron pyramid monument set in 1890 to denote the boundary between Polk and Yamhill Counties; thence N 89° 40" 14’ W, 2,690.80 feet to an iron pipe and brass cap monument; thence N 89° 41" 16’ W, 2,708.54 feet to an iron pipe and brass cap monument; thence N 89° 52" 16’ W, 9,925.57 feet to a cast iron pyramid monument set in 1890 to denote the boundary between Polk and Yamhill Counties; thence N 89° 21" 07’ W, 13,631.79 feet to a cast iron pyramid monument set in 1890 to denote the boundary between Polk and Yamhill Counties; thence S 89° 53" 01’ W, 4,749.60 feet to an iron pipe and brass cap monument; thence S 89° 52" 12’ W, 4,379.73 feet to an iron pipe and brass cap monument; thence S 89° 51" 31’ W, 6,113.50 feet to an iron pipe and brass cap monument; thence S 89° 50" 30’ W, 8,340.37 feet to a cast iron pyramid monument set in 1890 to denote the boundary between Polk and Yamhill Counties; thence N 89° 51" 36’ W, 5,111.72 feet to a cast iron pyramid monument set in 1890 to denote the boundary between Polk and Yamhill Counties; thence S 89° 29" 45’ W, 4,479.59 feet to an iron pipe and brass cap monument; thence S 89° 29" 01’ W, 2,258.39 feet to a point five links north of a cast iron pyramid monument set in 1890 to denote a reference to the boundary between Polk and Yamhill Counties; thence N 89° 53" 46’ W, 6,983.34 feet to a brass cap set in concrete; thence S 89° 33" 19’ W, 8,919.81 feet to an aluminum pipe and aluminum cap monument; thence N 88° 40" 09’ W, 7,840.11 feet to an iron pipe and brass cap monument; thence N 88° 41" 27’ W, 6,684.99 feet to a cast iron pyramid monument set in 1890 to denote the boundary between Polk and Yamhill Counties; thence N 89° 56" 52’ W, 9,123.08 feet to an iron pipe and brass cap monument; thence N 89° 58" 22’ W, 7,936.58 feet to an iron pipe and brass cap monument; thence N 89° 29" 17’ W, 1,312.89 feet to an iron pipe and brass cap monument; thence N 89° 46" 31’ W, 14,458.42 feet to an iron pipe and brass cap monument; thence N 89° 00" 46’ W, 615.90 feet to a cast iron pyramid monument set in 1890 to denote the boundary between Polk and Yamhill Counties; thence N 89° 53" 34’ W, 4,775.55 feet to the northwest corner of Polk County, which is monumented with an iron pipe and brass cap, as depicted on the county line survey of 2003, which lies on the west boundary of and 62.16 chains southerly from the northwest corner of township 6 south, range 8 west; thence south to the north boundary line of Benton County; thence east along the north boundary line of Benton County to the center of the main channel of the Willamette River; thence down the center of the main channel of the Willamette River where that main channel existed on January 8, 2003, to the confluence of the Santiam River; thence down the center of the main channel of the Willamette River where that main channel was located on June 22, 1981, to the place of beginning, all land on the east of the line last above described being a part of Marion County. (2) When the Willamette River serves as the boundary between Linn and Polk Counties in subsection (1) of this section, a reference to the river refers to the center of the main channel of the Willamette River as it existed on January 8, 2003, and may be further identified using coordinates and other location information determined by the affected county surveyors and filed by the appropriate counties with the appropriate county assessors and the Department of Revenue under ORS 308.225. [Amended by 1981 c.332 §2; 1983 c.780 §1; 2003 c.97 §1; 2003 c.622 §5a]