§ 25-21,303.Property used in commission of certain crimes; forfeiture; law enforcement agency or prosecuting attorney; report to Auditor of Public Accounts; contents; report to Legislature.

Section 25-21,303 layers a reporting requirement on top of the forfeiture procedure in section 25-21,302. For money, securities, negotiable instruments, firearms, conveyances, or real estate seized under that section, the appropriate law enforcement agency — or, in the limited circumstances the section describes, the prosecuting attorney — must send a written report to the Auditor of Public Accounts. That report has to cover the date and type of property seized, a description including make, model, year, or serial number where applicable, the location and direction of any related traffic stop, the crime charged, how the property was ultimately disposed of and the basis for that disposition, the property’s value, and, for seizures tied to a motor vehicle stop, whether a warning, citation, arrest, or search resulted along with the officer’s observed perception of the suspect’s race or ethnicity — information the suspect is never required to supply.

The same reporting duty covers property that was seized for forfeiture but later returned to its owner, whether because the forfeiture was not pursued or for any other reason. Reports are filed annually in whatever manner the Auditor of Public Accounts prescribes, and the Auditor in turn files an annual electronic report to the Legislature on the nature and extent of these seizures statewide. Multijurisdictional law enforcement entities outside Nebraska must report on their own initiative, and a prosecuting attorney only has to report if notified that the responsible law enforcement agency has failed to do so.