N.Y. UCC Law § 2-107

Section 2--107. Goods to Be Severed From Realty: Recording.\n (1) A contract for the sale of minerals or the like (including oil and\ngas) or a structure or its materials to be removed from realty is a\ncontract for the sale of goods within this Article if they are to be\nsevered by the seller but until severance a purported present sale\nthereof which is not effective as a transfer of an interest in land is\neffective only as a contract to sell.\n (2) A contract for the sale apart from the land of growing crops or\nother things attached to realty and capable of severance without\nmaterial harm thereto but not described in subsection (1) or of timber\nto be cut is a contract for the sale of goods within this Article\nwhether the subject matter is to be severed by the buyer or by the\nseller even though it forms part of the realty at the time of\ncontracting, and the parties can by identification effect a present sale\nbefore severance.\n (3) The provisions of this section are subject to any third party\nrights provided by the law relating to realty records, and the contract\nfor sale may be executed and recorded as a document transferring an\ninterest in land and shall then constitute notice to third parties of\nthe buyer's rights under the contract for sale.\n