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§ 25-208.Actions for libel, slander, malpractice, and recovery of tax.

Article 2: Limitation of Actions · Last amended 2000 · Last verified July 22, 2026

In one sentenceThis section sets a one-year deadline for libel and slander, a two-year deadline for malpractice claims not specifically limited elsewhere by statute, and a one-year deadline for recovering a tax later declared unconstitutional, while excluding property tax refund claims.

Full Text of § 25-208

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The following actions can only be brought within the periods stated in this section: Within one year, an action for libel or slander; and within two years, an action for malpractice which is not otherwise specifically limited by statute.
In the absence of any other shorter applicable statute of limitations, any action for the recovery of any excise or other tax which has been collected under any statute of the State of Nebraska and which has been finally adjudged to be unconstitutional shall be brought within one year after the final decision of the court declaring it to be unconstitutional. This section shall not apply to any action for the recovery of a property tax.
The changes made to this section by Laws 2000, LB 921, shall apply to causes of action accruing on and after July 13, 2000.

Source

R.S.1867, Code § 13, p. 395; R.S.1913, § 7570; C.S.1922, § 8513; C.S.1929, § 20-208; Laws 1933, c. 42, § 1, p. 248; Laws 1937, c. 43, § 1, p. 187; C.S.Supp.,1941, § 20-208; R.S.1943, § 25-208; Laws 1972, LB 1132, § 2; Laws 1991, LB 829, § 2; Laws 2000, LB 921, § 2.

Plain-English Summary

Defamation claims move fast under Nebraska law: an action for libel or slander has to be brought within one year. That short window reflects how quickly reputational harm claims tend to be litigated once the offending statement surfaces.

Malpractice claims get two years under this section — but only when no other statute specifically limits that type of malpractice claim. Section 25-222 sets a more detailed two-year-with-discovery-extension rule for professional negligence and breach of warranty in rendering professional services, and where that more specific section applies, it controls rather than this general clause.

The section’s third piece addresses a narrow tax scenario: if a Nebraska excise or other tax has been collected under a statute that’s later finally adjudged unconstitutional, an action to recover that tax must be brought within one year after the final decision declaring it unconstitutional, unless some other, shorter statute of limitations already applies. The section is explicit that it doesn’t cover recovery of a property tax.

Frequently Asked Questions

How long do I have to sue for defamation in Nebraska?

One year, for an action based on libel or slander, under section 25-208.

What is the general deadline for a malpractice claim in Nebraska?

Two years, but only for malpractice claims not otherwise specifically limited by statute. Professional negligence claims covered by section 25-222 follow that section’s more detailed two-year-with-discovery-extension rule instead.

How is this different from the professional negligence rule in section 25-222?

Section 25-208 supplies a general two-year malpractice deadline that applies only when no other statute addresses the claim specifically. Section 25-222 is that more specific statute for professional negligence and breach of warranty in rendering professional services, including a discovery extension and a ten-year outer cap.

Can I recover a tax that was collected under a law later found unconstitutional?

Generally yes, within one year after the final court decision declaring the tax statute unconstitutional, unless a shorter limitations period already applies and unless the tax at issue is a property tax.

Does this section cover property tax refund claims?

No. Section 25-208 states explicitly that it does not apply to any action for the recovery of a property tax.

Source & verification. Section text and the amendment-history citation are reproduced verbatim from the Nebraska Legislature, Revisor of Statutes, enacted by the Nebraska Legislature. Last verified July 22, 2026. · Official source
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