Nebraska Revised Statute 69-1307.01
Intangible personal property held by court, public entities, or political subdivision; presumed abandoned; when.
Except as otherwise provided by law, all intangible personal property held for the owner by any court, public corporation, public authority, or public officer of this state, or a political subdivision thereof, that has remained unclaimed by the owner for more than three years is presumed abandoned.
- Laws 1992, Third Spec. Sess., LB 26, § 10.