Polk County is one of the 36 counties in the U.S. state of Oregon. As of the 2020 census, the population was 87,433. The county seat is Dallas. The county is named for James Knox Polk, the 11th president of the United States.

Lincoln County is one of the 36 counties in the U.S. state of Oregon. As of the 2020 census, its population was 50,395. The county seat is Newport. The county is named for Abraham Lincoln, 16th president of the United States.