Polk County is a county located in the northwestern part of the U.S. state of Georgia. As of the 2010 census, the population was 41,475. The county seat is Cedartown. The county was created on December 20, 1851, by an act of the Georgia General Assembly and named after James K. Polk, the eleventh President of the United States.
Most of eastern Polk County, centered on Rockmart, is located in the Etowah River sub-basin of the ACT River Basin (Alabama-Coosa-Tallapoosa River Basin), while most of western Polk County, centered on Cedartown, is located in the Upper Coosa River sub-basin of the same ACT River Basin. Small slivers of the southern edges of the county are located in the Upper Tallapoosa River sub-basin of the same larger ACT River Basin.