Opportunity Zone Great Location in Frostproof, Florida - See the attachments to learn more about how Polk County is encouraging new business, and how it can benefit you! -Currently Zoned Agricultural, with Future Land Use of Residential. -Located less than a mile from Ferguson & Lowes Distribution Centers. -Within an hours drive to LEGOLAND, Walt Disney World, the Sebring Raceway, and many other Florida attractions. -In Polk County, Florida’s Business Friendly Tax Climate. -Ideal location for a recreational lifestyle community with some of the best fishing lakes, great golf courses, nature trails and state parks.