The erection of buildings, seating stands or other structures on the grounds of any racing association and the alteration or the removal of any such structures shall be made only with the written approval of the commission and the issuance of a permit, after the filing with the commission of a description of such improvements, detailed plans of them and a detailed statement of their cost.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 4003.22