The Board of County Commissioners is the governing body of Polk County, as established by the Florida Constitution, and serves as the legislative branch of county government, as defined in the county charter.
The five commissioners must reside in their district. Commissioners from District One, District Three, and District Five are elected in presidential election years; District Two and District Four are elected in the intervening years. And shortly after the beginning of a new fiscal year, a chairman and vice chairman are elected by the members of the county commission.
The authorities and responsibilities of the Board of County Commissioners include:
- Adopting ordinances and resolutions to establish public policy;
- Levying authorized taxes and fees;
- Adopting a budget each fiscal year;
- Appointing a chair and vice chair at the annual organizational meeting in November;
- Providing county services and infrastructure, including determining the amount and sources of funding for each;
- Appointing, supervising and removing the county manager and county attorney;
- Approving expenditures of county funds;
- Entering into contracts and agreements;
- Appointing individuals to serve on various boards and commissions established by state law, or by the Board of County Commissioners.