Neb. Rev. Stat. § 60-1902: Abandoned vehicle; title; vest in local authority or state agency; when.

If an abandoned vehicle, at the time of abandonment, has no license plates of the current year or a valid In Transit issued pursuant to section 60-376 affixed and is of a wholesale value, taking into consideration the condition of the vehicle, of five hundred dollars or less, title shall immediately vest in the local authority or state agency having jurisdiction thereof as provided in section 60-1904. Any certificate of title issued under this section to the local authority or state agency shall be issued at no cost to such authority or agency.