§ 339-s. Recording. 1. The declaration, any amendment or amendments
thereof, and every instrument affecting the property or any unit
included within the meaning of "conveyance" as used in article nine of
this chapter, shall be entitled to be indexed and recorded pursuant to
and with the same effect as provided in said article nine. The recording
officer shall not accept such an instrument constituting a condominium
map unless it has endorsed thereon or attached thereto a certificate of
the county director of real property tax services that the fee
authorized by section five hundred three of the real property tax law,
if any, has been paid. Neither the declaration nor any amendment thereof
shall be valid unless duly recorded.

2. Each such declaration, and any amendment or amendments thereof
shall be filed with the department of state.