This is a node that has an attention problem.

You can find the node in the System Presets of the X-Pool of the Xpresso editor.
The node does the same thing as the Target Tag with one difference, it is delayed.
The node has 3 input ports, one connects to the target object, the second to the object to influence and a third contains the smoothness of the rotation. As an output it gives you the rotation that you can feed back to the object.

The smooth port contains a value between 0.00 and 1. If you put it on 1 it will work like the normal target tag, immediately. Values lower than one will slow the responsiveness, the default value is 0.1.