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Polk County Board of Commissioners

Polk County Board of Commissioners

The Polk County Commissioners meet the first 4 Tuesday’s of each month at 9:30 a.m. in the Boardroom located on the second floor of the courthouse in Osceola, NE.

Board of Commissioners:
Michael Smith
13063 Q Road
Osceola, NE 68651
(402)747-5851
Michael Simonsen
861 Ridge Street
Osceola, NE 68651
(402)747-4987

Dennis E. Hendricks
12378 D Road
Polk, NE 68654
(402)765-6701


Functions of the Commissioners:

The primary responsibilities of the County Commissioners are:

  • The management of county funds
  • Care for county property
  • Adoption of the county budget
  • Setting of tax levies
  • Setting salaries of elected and appointed county officials
  • Administration of several programs established by law

Polk County has 3 County Commissioners, which represent their three respective districts within the county. The County Commissioners are elected to serve four-year terms. A Commissioner may serve as many terms as he/she wishes. The terms are staggered so all are not elected to office in the same year.

The Commissioner’s meetings are open to the public and a current agenda is available in the County Clerk’s Office.

Notice of Special Use Hearing

County Commissioner Meeting Agenda

Board of Equilization Agenda

County Commissioner Meeting Minutes

Board of Equilization Minutes