Nebraska Revised Statute 52-1101
A person, including a firm or corporation, who contracts or agrees with another (1) to furnish any fertilizer, soil conditioner, or agricultural chemical, (2) to furnish machinery and equipment for the application of such products, or (3) to perform work or labor in the application of such products shall have a lien for the agreed charges, or in the absence of an agreement, for the reasonable charges and costs of satisfying such lien, upon the crops produced within one year upon the land where such product was applied, the machinery or equipment for application was used, or the work or labor of application was performed, upon the proceeds from the sale of the crops, and upon livestock and the proceeds from the sale of such livestock when the crops have been fed to such livestock in a way that the identity of the crops has been lost.
Under this section, a valid fertilizer lien is created at the time products, labor, or machinery is supplied, and section 52-1103 establishes the priority of that lien. A lien must be filed within sixty days of the delivery, or that lien, though still valid on crops produced within one year of the date the product was supplied and on proceeds for the sale of such crops, will not have priority over subsequent lienholders. Commerce Sav. Scottsbluff v. F.H. Schafer Elev., 231 Neb. 288, 436 N.W.2d 151 (1989).