Tax Law, § 1092(j)(2)

The Tax Commission may, upon application made to it on form TC-13 and the payment of a fee of $50 by certified check, release any real property from the lien of any tax due or to become due under article 9-A, provided that payment is made to the Tax Commission of such sum as it deems adequate consideration for such release, or deposit be made of such security or such bond to be filed as the Tax Commission deems proper to secure payment of such tax. The application for such release must be accompanied by two copies of an accurate description of the property to be released, together with such other information as the Tax Commission may require. The release of lien may be recorded in the office in which conveyances of real estate are entitled to be recorded.