Neb. Rev. Stat. § 37-12,105: Liability for removal.

Neither the owner, lessee, nor occupant of the premises from which any abandoned motorboat is removed, nor the state, city, village, or county, shall be liable for any loss or damage to such motorboat which occurs during its removal or while in the possession of the state, city, village, or county or its contractual agent or as a result of any subsequent disposition.