The Polk County Charter was developed in 1997 by a Charter Commission appointed by the County Commission and the Constitutional Officers (Sheriff, Clerk of Courts, Supervisor of Elections, Tax Collector, Property Appraiser). The Charter Commission developed the Charter and submitted it to the voters for their reaction in the November 1998 general election. Voters approved it by a wide margin.

The Charter requires that by July 1st of every eighth year after 2001 a Charter Review Commission again be appointed to review the Charter and to present to the Board of County Commissioners any recommended revisions.