Nebraska Revised Statute 52-1103
Lien; time for filing; date of attachment; enforcement.
In order to be valid against subsequent lienholders, any lien created under section 52-1101 shall be filed within sixty days after the last date upon which the product, machinery, or equipment was furnished or work or labor was performed under the contract, but in no event shall it have priority over prior lienholders unless prior lienholders have agreed to the contract in writing. Such lien shall attach as of the date of filing. Such lien shall be treated in all respects as an agricultural lien as provided in article 9, Uniform Commercial Code, and may be enforced in the manner and form provided for the enforcement of secured transactions as provided in article 9, Uniform Commercial Code. Effective January 1, 2015, this section applies to a lien created under section 52-1101 regardless of when the lien was created.
Under section 52-1101, a valid fertilizer lien is created at the time products, labor, or machinery is supplied, and this section 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).