247 Neb. Admin. Code, ch. 3, § 004
The value of a vehicle for the purposes of this Chapter is the wholesale value of the vehicle as described in the most recent issue of the applicable NADA guide, or other reliable pricing method if the NADA guide is not available. It is not necessary to determine the exact value of the vehicle, but rather whether such value is more or less than two hundred fifty dollars ($ 250.00). The general condition of the vehicle shall also be taken into account when making this determination. In determining the value of the vehicle any contents of the vehicle shall not be considered.
The state agency which caused the removal of a vehicle with a value of two hundred fifty dollars ($ 250.00) or less shall deliver the vehicle to the county, city, or village in which the vehicle was found unless the vehicle is being held for investigative purposes by a law enforcement agency. The county, city, or village shall have custody of the vehicle and may dispose of it in accordance with section 003 of this Chapter.
When an abandoned vehicle is determined to have a value of more than two hundred fifty dollars ($ 250.00), the state agency shall make an inquiry as to the last registered owner(s) as follows:
After the last registered owner(s) of the vehicle has been determined, the state agency shall send notice to the owner(s) at his or her last-known address by certified or registered United States mail. The notice shall state that the vehicle in question has been determined to be an abandoned vehicle and if not claimed will be sold or auctioned after five days of the date the notice was mailed, or if the state agency intends to retain the vehicle, that title to the vehicle will vest in the state agency 30 days after the date the notice was mailed. If any liens are found to exist against the title of the vehicle as a result of the inquiry described in subsection 004.03 of these rules and regulations, a copy of this notice shall also be sent by certified or registered United States mail to each lienholder.
If the vehicle is in such a condition that vehicle identification numbers or other means of identification are not available to determine the last-registered owner or lienholder, the vehicle may be disposed of without notice.
If the vehicle is not required to be registered or the vehicle has never been registered, the state agency shall follow the procedures above and use any ownership and lien information from the vehicle title and follow the notification procedures above.
If the state agency has determined that it will retain an abandoned vehicle for its own use rather than sell or auction it, that state agency shall also publish notice in a Nebraska newspaper of general circulation that it intends to retain the vehicle for its own use, and that title will vest with the state agency 30 days following the date of publication of notice. This notice shall be published on the same date that the notice described in subsection 004.04 of these rules and regulations is sent to the last registered owner(s) and each lienholder, if any.
The last registered owner(s) or any lienholder(s) may claim the vehicle within the period prescribed in subsection 004.04 of these rules and regulations by presenting acceptable identification and a copy of the notice to the appropriate official of the state agency having custody of the vehicle. Any person claiming the vehicle shall pay the state agency or its contractual towing agent for the costs of towing and storing the vehicle.
If unclaimed, the title to any vehicle with a value of over two hundred fifty dollars ($ 250.00) shall vest with the state agency as follows:
Once title to a vehicle has vested with a state agency as described in subsection 004.07 of these rules and regulations, the state agency shall wait an additional 30 days before applying for a title. If the owner(s) or lienholder(s) does not remove the vehicle within 30 days from the vesting of title, a representative of that agency shall present the AFFIDAVIT AND REQUEST FOR CERTIFICATE OF TITLE FOR MOTOR VEHICLE/ATV/MINIBIKE/MOTORBOAT - LAW ENFORCEMENT ONLY to the Department, which will issue a new title in the name of the state agency at no cost.
Upon receipt of a title, the state agency may sell or auction the vehicle or retain it for its own use. Nothing in this Chapter shall prevent a state agency from transferring the title of a vehicle to an individual or company which towed or stored the vehicle in order to satisfy towing or storage costs.
The owner(s), lessee, or occupant of any private property from which an abandoned vehicle is removed shall not be liable for any loss or damage to the vehicle which occurs as a result of its removal. The state agency or its contractual towing agent shall likewise not be liable for any loss or damage to such vehicle which occurs as a result of its removal from public or private property, towing, or storage.
247 Neb. Admin. Code, ch. 3, § 004