Polk County LDC Section 208 sets how setbacks are measured: by the shortest dimension from the property line to the base of the structure. District-specific minimum setbacks are in Table 2.2. Corner and multiple-frontage lots are treated as fronting on all street frontages.
Under LDC Section 208.B, setbacks are measured by the shortest dimension running from the property line to the base of the structure or vertical wall/support. No portion of an alley counts toward a required setback. Corner and multiple-frontage lots are considered to front on all street frontages, with side setbacks on the remaining sides. Sills, eaves, cornices, chimneys, and similar projections may extend into a setback no more than three feet. Pools, spas, and hot tubs must be at least five feet from any seawall or property line. Actual minimum front, side, and rear setback distances are set by district in Table 2.2.
Structures encroaching into required setbacks are code-enforcement violations; Polk County Code Enforcement may require correction and impose fines and liens under Florida Statutes Chapter 162.
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