Wisconsin Code § 409.501

Filing office
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(1) FILING OFFICES. Except as otherwise provided in sub. (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:
1. The collateral is as-extracted collateral or timber to be cut;
or
2. The financing statement is filed as a fixture filing and the
collateral is goods that are or are to become fixtures; or
(b) The office of the department of financial institutions or
any office duly authorized by the department, 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) FILING OFFICE FOR TRANSMITTING UTILITIES. 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 department of financial institutions. 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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