§ 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.\nWhere a document or any other paper or information is required, by such\nrules and regulations, or by any provision of this article, to be filed\nwith, or by, a county clerk or any other local official, such clerk or\nother local official may file such document, paper, or information as he\nor she deems proper, but shall also file or record it in any manner\ndirected by the commissioner of taxation and finance, by rule or\nregulation. In promulgating such a rule or regulation, such commissioner\nshall consider, among any other relevant factors, the need for security\nof land titles, the requirement that purchasers of land know of all\npotential tax and penalty liabilities, and the desirability that the\nsearching of titles not be further complicated by the establishment of\nnew sets of record books.\n
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