Neb. Rev. Stat. § 74-602

So long as such fences and cattle guards are not made after the time prescribed in section 74-601 has elapsed and when such fences and guards, or any part thereof, are not in sufficiently good repair to accomplish the objects for which they are intended, such railroad and its agents shall be liable for any damage which is done by the agents, engines, or trains of any such railroad, or by the locomotives or trains of any other railroad permitted to run over or upon such tracks, to any cattle, horses, sheep, or hogs thereon. When such fences and guards have been fully and duly made and are kept in sufficient repair, such railroad shall not be liable for any damages, unless the damage arises from negligent or willful acts of the railroad or its agents.