N.Y. Agric. & Mkts. Law § 307

§ 307. Promulgation of rules and regulations. The commissioner of\ntaxation and finance and the commissioner are each empowered to\npromulgate such rules and regulations and to prescribe such forms as\neach shall deem necessary to effectuate the purposes of this article,\nand the commissioner is further empowered to promulgate such rules and\nregulations as are necessary to provide for the reasonable consolidation\nof existing agricultural districts with new agricultural districts or\nwith other existing districts undergoing modification pursuant to\nsection three hundred three of this article. Where a document or any\nother paper or information is required, by such rules and regulations,\nor by any provision of this article, to be filed with, or by, a county\nclerk or any other local official, such clerk or other local official\nmay file such document, paper, or information as he deems proper, but he\nshall also file or record it in any manner directed by the commissioner\nof taxation and finance, by rule or regulation. In promulgating such a\nrule or regulation, such commissioner shall consider, among any other\nrelevant factors, the need for security of land titles, the requirement\nthat purchasers of land know of all potential tax and penalty\nliabilities, and the desirability that the searching of titles not be\nfurther complicated by the establishment of new sets of record books.\n