Cfreasier: You MUST refer this question to your attorney, because the law of the state in which the real estate is located will determine the correct answer.
I believe that most states reqr a filing of the assignment in the same location that deeds and mortgages on real estate are filed in order to perfect your lien, BUT you must check the law of the state in which the real estate is located to be sure.
In addition, sometimes a lease will cover more than the right to occupy real property and will also include a lease of personal property (eg. a bank leases space for its branch and also leases teller lines, desks, etc.). As far as the personal property is concerned, perfection is normally by filing a UCC financing statement where the owner of the property resides (ie. this will be where a corporation is registered {not necessarily headquartered} or where a natural person maintains his/her residence).
As to the owner of the "collateral", it is possible that the tenant owns the real estate, but this is somewhat unusual. By collateral, do you mean the real estate or the lease of the real estate? Possibly there is a relationship btwn the tenant and the owner (parent and subsisiary, etc.) that might explain the info on your forms?
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