Section 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.