(a) Except as otherwise provided in subsection (b), if the local law of this State
governs perfection of a security interest or agricultural lien, the office in which
to file a financing statement to perfect the security interest or agricultural lien
(1) The office designated for the filing or recording of a record of a mortgage on
the related real property, if:
(A) The collateral is as-extracted collateral or timber to be cut; or
(B) The financing statement is filed as a fixture filing and the collateral is goods
that are or are to become fixtures; or
(2) The bureau of conveyances, in all other cases, including a case in which the collateral
is goods that are or are to become fixtures and the financing statement is not filed
as a fixture filing.
(b) The office in which to file a financing statement to perfect a security interest
in collateral, including fixtures, of a transmitting utility is the bureau of conveyances.
The financing statement also constitutes a fixture filing as to the collateral indicated
in the financing statement which is or is to become fixtures.
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