Neb. Rev. Stat. § 69-2313

Personal property which the landlord reasonably believes to have been lost shall be disposed of as otherwise provided by law, but if the appropriate law enforcement agency or other governmental agency refuses to accept custody of such property, the landlord may dispose of the property pursuant to the Disposition of Personal Property Landlord and Tenant Act. The landlord shall not be liable to the owner of the property if he or she disposes of such property in compliance with the act.