The major incident was declared earlier by the Lincolnshire Resilience Forum (LRF).
It said in addition to the current floods it was concerned about freezing temperatures across the county overnight.
The group, which co-ordinates emergency services in the county, also confirmed 16 people had been rescued from properties in Billingborough, near Bourne, and were being temporarily housed in a village hall.
Supt Pat Coates, from Lincolnshire Police, said: “The south of the county is bearing the brunt of the problems and we’re seeing the biggest impact there.
“The concern overnight and in the coming days is the freezing weather. The forecast looks dry but we’re concerned about the standing water and anything that runs off the fields.
“Members of the public should not ignore road closures. We don’t want any more damage or people to be put at unnecessary risk.”
BBC News
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