Nebraska Revised Statutes Chapter 69. Personal Property § 69-1331. Unclaimed property; sale; disposal; procedure

If the property described in section 69-1330 shall remain unclaimed for a period of not less than one hundred eighty days, the county sheriff may sell such property at auction. Prior to such sale the county sheriff shall cause a list of all property subject to sale to be published once a week for three consecutive weeks in a newspaper of general circulation in the county in which he or she holds office. If such property is not bid upon at sale, or the county sheriff reasonably believes that such property has little or no sale value, he or she may dispose of such property. Before the county sheriff may dispose of such property he or she shall submit a plan for disposing of such property to the county board for its approval. Upon the approval of the board, the county sheriff may dispose of such property in the manner approved and shall be exempt from any civil liability for such action.