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(1) Except as otherwise provided in Subsection (2), 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:
(a) the office designated for the filing or recording of a record of a mortgage on the related real property, if:
(i) the collateral is as-extracted collateral or timber to be cut; or
(ii) the financing statement is filed as a fixture filing and the collateral is goods that are or are to become fixtures; or
(b) the Division of Corporations and Commercial Code, 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.
(2) The office in which to file a financing statement to perfect a security interest in collateral, including fixtures, of a transmitting utility is the Division of Corporations and Commercial Code. The financing statement also constitutes a fixture filing as to the collateral indicated in the financing statement which is or is to become fixtures.