Neb. Rev. Stat. § 37-12,100

If an abandoned motorboat, at the time of abandonment, has no hull identification number affixed and is of a wholesale value, taking into consideration the condition of the motorboat, of two hundred fifty dollars or less, title shall immediately vest in the local authority or state agency having jurisdiction thereof as provided in section 37-12,103 . 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.