Nebraska Revised Statute 60-2410
Towing and storage fees; liability; lien; notice.
(1) The owner or other person lawfully entitled to the possession of any vehicle towed or stored shall be charged with the reasonable cost of towing and storage fees. Any such towing or storage fee shall be a lien upon the vehicle under Chapter 52, article 6, and, except as provided in subsection (3) of this section, shall be prior to all other claims. Any person towing or storing a vehicle may retain possession of such vehicle until such charges are paid or, after ninety days, may dispose of such vehicle to satisfy the lien. Upon payment of such charges, the person towing or storing the vehicle shall return possession of the vehicle to the (a) owner, (b) lienholder, or (c) any other person lawfully entitled to the possession of such vehicle making payment of such charges. The lien provided for in this section shall not apply to the contents of any vehicle.
(2) The person towing the vehicle shall, within fifteen business days after towing, notify any lienholder appearing on the certificate of title of the vehicle and the owner of the vehicle of the towing of the vehicle. The notice shall be sent by certified mail, return receipt requested, to the last-known address of the lienholder and owner of the vehicle. The notice shall contain:
(a) The make, model, color, year, and vehicle identification number of the vehicle;
(b) The name, address, and telephone number of the person who towed the vehicle;
(c) The date of towing;
(d) The daily storage fee and the storage fee accrued as of the date of the notification; and
(e) A statement that the vehicle is subject to lien and disposition by sale or other manner ninety days after the date of towing under Chapter 52, article 6.
(3) Failure to provide notice as prescribed in subsection (2) of this section shall result in the lien of the person who towed the vehicle being subordinate to the lien of the lienholder appearing on the certificate of title and render void any disposition of the vehicle by the person who towed the vehicle.
This section does not provide for a lien for protection of the tower in collecting fees. The reference in this section to section 60-2405 is an obvious error because section 60-2405 does not concern a lien. Section 60-2404 was apparently intended. Packett v. Lincolnland Towing, 227 Neb. 595, 419 N.W.2d 149 (1988).