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.