Neb. Rev. Stat. § 69-1330: Neb. Rev. Stat. § 69-1330

Any property that shall come into the possession of the county sheriff of any county by virtue of his or her office, the disposition of which is not otherwise provided for by law, and which appears to be abandoned or unclaimed, may be sold at auction or disposed of as provided in sections 69-1330 to 69-1332 .