ORS § 201.210
The boundary of Lincoln County is as follows: Beginning at the northwest corner of Siletz Indian Reservation; thence east to the Polk County line; thence south to the southeast corner of section 36, township 9 south, range 9 west, Willamette Meridian; thence east one mile to the northeast corner of section 6, township 10 south, range 8 west; thence south one mile and 15.45 chains to the Polk County line; thence east to the Benton County line; thence south to the southeast corner of township 10 south, range 8 west; thence east to the northeast corner of township 11 south, range 8 west, Willamette Meridian; thence south along the range line to the southeast corner of section 13, township 13 south, range 8 west; thence west six miles to the northwest corner of section 19, township 13 south, range 8 west; thence south to the southeast corner of section 36, township 13 south, range 9 west; thence east to the northeast corner of section 1, township 14 south, range 9 west; thence south to the southeast corner of the northeast quarter of the northeast quarter of section 12, township 15 south, range 9 west; thence west along the one-sixteenth section line to the west line of section 7, township 15 south, range 10 west; thence south to the southeast corner of the northeast quarter of the northeast quarter of section 12, township 15 south, range 11 west; thence west along the one-sixteenth line to the west line of section 7, township 15 south, range 11 west; thence south to the southeast corner of the northeast quarter of the northeast quarter of section 12, township 15 south, range 12 west; thence west to the Pacific Ocean; thence north along the Pacific Ocean to the place of beginning.
ORS 201.210
For description of area removed from Lincoln County and annexed to Benton County, see 201.020.