N.Y. Agriculture & Markets Law § 307: Promulgation of rules and regulations

§ 307. Promulgation of rules and regulations. The commissioner of

taxation and finance and the commissioner are each empowered to

promulgate such rules and regulations and to prescribe such forms as

each shall deem necessary to effectuate the purposes of this article.

Where a document or any other paper or information is required, by such

rules and regulations, or by any provision of this article, to be filed

with, or by, a county clerk or any other local official, such clerk or

other local official may file such document, paper, or information as he

or she deems proper, but shall also file or record it in any manner

directed by the commissioner of taxation and finance, by rule or

regulation. In promulgating such a rule or regulation, such commissioner

shall consider, among any other relevant factors, the need for security

of land titles, the requirement that purchasers of land know of all

potential tax and penalty liabilities, and the desirability that the

searching of titles not be further complicated by the establishment of

new sets of record books.