Court decisions, insurance policies, and city documents sometimes say adjacent landowner where statutes say abutting owner, and the meaning in the sidewalk context is the same: the person or entity holding title to the lot that touches the sidewalk. Technically, adjacent can describe properties merely near each other while abutting requires a shared boundary, which occasionally matters in disputes over who fronts a defect. For practical NYC purposes, if your deed line meets the sidewalk, both labels point at you, along with the repair and liability duties they carry.
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