County Board of Commissioners The Polk County Commissioners meet the 1st, 3rd and 4th Tuesday’s of each month at 9:30 a.m. in the Boardroom located on the second floor of the Courthouse in Osceola, NE. 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.