Neb. Rev. Stat. § 37-1227: Neb. Rev. Stat. § 37-1227

In the event of loss or destruction of the certificate of number, the owner of the vessel shall apply to the county treasurer on forms provided by the commission for replacement of such lost certificate of number. Upon satisfactory proof of loss and the payment to the county treasurer of a fee of not less than one dollar and not more than five dollars, as established by the commission, the county treasurer shall issue a duplicate certificate of number.