N.Y. Vehicle & Traffic Law § 1224
1. A motor vehicle shall be deemed to be an abandoned vehicle if left unattended
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(a) Except for vehicles governed by subdivision two, a local authority having custody of an abandoned vehicle shall make an inquiry concerning the last owner of such vehicle as follows:
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(e) For purposes of this subdivision only, the term "owner" means any person, corporation, partnership, firm, agency, association, lessor or organization who at the time of the issuance of a notice of violation for a violation of this subdivision: