Salem is our state capitol, located 20 minutes north of Albany and Millersburg. The legislature meets bi-annually. There is no unitary tax of worldwide holdings, no state or local sales tax, no inventory tax, no real estate transfer tax, no business tax or occupational tax. Taxes levied include personal and corporate income taxes, employment tax (unemployment insurance), workers compensation (with a lower rate structure), and low motor vehicle fees.
The county seat is in Albany. Linn County has home rule charter with three commissioners overseeing general operations, and six other elected officers. There are no general business or licenses fees.
Albany has Council-Manager structure with a manager overseeing eight departments. The city has a comprehensive development plan through 2005. The consolidated compressed property tax rate for fiscal year 2007-08 is $18.87/ $1000 est. Property tax exemptions are available through the Enterprise Zone. There are no general business or license fees.
Millersburg has a City Council form of government. Comprehensive development plan through 2000 with an update currently being implemented. Millersburg levies a city property tax if $1.70/$1000. Property tax exemptions are available through the Enterprise Zone. There are no general business or license fees.