New York Laws
Article 7-A - Special Proceedings by Tenants of Dwellings in the City of New York and the Counties of Nassau, Suffolk, Rockland and Westchester for Judg
781 - "Owner" Defined.

ยง 781. "Owner" defined. As used in this article, the term "owner"
shall mean and include the owner or owners of the freehold of the
premises or lesser estate therein, mortgagee or vendee in possession,
assignee of rents, receiver, executor, trustee, lessee, agent, or any
other person, firm or corporation, directly or indirectly in control of
a dwelling, but shall not include a receiver appointed pursuant to
section three hundred nine of the multiple dwelling law.