Neb. Rev. Stat. §§ 52-117
Every person, whether contractor or subcontractor or materialman, who wishes to avail himself of the provisions of section 52-116 shall file with the register of deeds of the county in which the building, erection, excavation or other similar improvement to be charged with the lien, is situated, a just and true statement or account of the demand due him after allowing all credits, setting forth the time when such material was furnished or labor performed, and when completed, containing a correct description of the property to be charged with the lien and verified by affidavit. Such verified statement or account must be filed by a principal contractor within ninety days, and by a subcontractor within sixty days from the date on which the last of the material shall have been furnished, or the last of the labor is performed; but a failure or omission to file the same within the periods last aforesaid shall not defeat the lien, except against purchasers or encumbrancers in good faith without notice, whose rights accrued after the sixty or ninety days, as the case may be, and before any claim for the lien was filed; Provided, when a lien is claimed upon a railway, the subcontractor shall have sixty days from the last day of the month in which such labor was done or material furnished within which to file his claim therefor. Such lien shall continue for the period of two years, and any person holding such lien may proceed to obtain a judgment for the amount of his account thereon by civil action. When any suit or suits shall be commenced on such accounts within the time of such lien, the lien shall continue until such suit or suits are finally determined and satisfied.
Neb. Rev. Stat. §§ 52-117