Neb. Rev. Stat. § 60-1905: Neb. Rev. Stat. § 60-1905

Any proceeds from the sale of an abandoned vehicle less any expenses incurred by the local authority or state agency shall be held by the local authority or state agency without interest, for the benefit of the owner or lienholders of such vehicle for a period of two years. If not claimed within such two-year period, the proceeds shall be paid into the general fund of the local authority entitled to custody under section 60-1904 or the state General Fund if a state agency is entitled to custody under section 60-1904 .