N.Y. General Construction Law § 39: Property, personal

§ 39. Property, personal. The term personal property includes

chattels, money, things in action, and all written instruments

themselves, as distinguished from the rights or interests to which they

relate, by which any right, interest, lien or incumbrance in, to or upon

property, or any debt or financial obligation is created, acknowledged,

evidenced, transferred, discharged or defeated, wholly or in part, and

everything, except real property, which may be the subject of ownership.

Oil wells and all fixtures connected therewith, situate on lands

leased for oil purposes and oil interests, and rights held under and by

virtue of any lease or contract or other right or license to operate for

or produce petroleum oil, shall be deemed personal property for all

purposes except taxation.