§ 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.