New York Real Property Law
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.