Nebraska Revised Statute 37-12,104
Chapter 37 Section 12,104
Proceeds of sale; disposition.
Any proceeds from the sale of an abandoned motorboat less any expenses incurred by the local authority or state agency shall be held by the local authority or state agency, without interest, for the benefit of the owner or lienholders of such motorboat for a period of two years. If not claimed within such two-year period, the proceeds shall be paid into the general fund of the local authority entitled to custody under section 37-12,103 or the General Fund if a state agency is entitled to custody under section 37-12,103.