Section 55-9-501 - Filing office(a) Except as otherwise provided in Subsection (b) of this section, 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 is:(1) the office of the county clerk where a record of a mortgage on the related real property would be recorded 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 office of the secretary of state 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 office of the secretary of state. The financing statement also constitutes a fixture filing as to the collateral indicated in the financing statement which is or is to become fixtures.1978 Comp., § 55-9-501, enacted by Laws 2001, ch. 139, § 72.