The erection of buildings, seating stands or other structures on the grounds of any racing association and the alteration or the removal of any thereof shall be made only with the written approval of the commission and the issuance of a permit therefor, after the filing with the commission of a description thereof, with plans showing the detail of the same and a detailed statement of the cost thereof.
N.Y. Comp. Codes R. & Regs. Tit. 9 § 4207.11