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The Polk County Law Enforcement Memorial A hero remembered never dies The Polk County Law Enforcement Memorial A hero remembered never dies The Polk County Law Enforcement Memorial is dedicated to honoring and remembering the sacrifice of 36 municipal county and state law enforcement and corrections officers who died in the line of duty while serving their communities in Polk County dating back to 1886. 700 West Lime Street Lakeland Florida 33815 United States Hours The Memorial is located at 700 West Lime Street and Lake Beulah Drive in Lakeland Open to the public 24 hours a day. Get in Touch. This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.