The Polk County Courthouse in Osceola, Nebraska is a Beaux Arts-style building designed by architect William F. Gernandt.

[1] It is a two-story courthouse building on a raised basement, about 98 by 68 feet (30 m × 21 m) in plan, with entrances on north and south facades.

Its National Register nomination describes it as "a tour de force of classically inspired ornamentation rendered in creamcolored terra cotta and contrasting tan-grey brick.

A variety of rich classical detail, immense columns, pronounced cornice, and rusticated basement are hallmarks of the Beaux Arts Style exhibited on the building.

Acroteria and rosettes march along the top of the projecting cornice, with consoles in an acanthus pattern and an egg-and-dart course below.