OSU Extension

In May 2010, voters approved a permanent tax rate for the creation of a 4-H, Master Gardener, Agriculture, Forestry Extension District, later known as the “Polk Extension Service District” (District). The Polk Extension Service District contracts with OSU to deliver Extension programs and related services within Polk County. The Polk County Board of Commissioners serves as the governing board of the Polk Extension Service District as directed by state statue (ORS 451.485), and is considered to be a component unit of Polk County. The County is not financially accountable for the District, but because the Board of County Commissioners act as the governing board of the District, this entity has been included as a blended component in the basic financial statements of the County. Complete financial statements of the County can be obtained from the Polk County Treasurer at the courthouse.