Idaho State Statutes - Idaho Attorney Directory

(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 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 office of the secretary of state or any office duly authorized by
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 a fixture.

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