Don't know a lot about ZTR's but a true "neutral" for towing may not be a regular feature on the HD commercial grade ZTR's, Scag notwithstanding. Ferris, for example, has a procedure for temporarily clearing each of the HST drive motors so a unit can be manually pushed - for getting it unstuck, I guess - but specifically says "No towing". I suppose you could gently drag one of these things a few feet to regain traction, but ya gotta know if they didn't say something, someone would decide to just tow it down the road to the nearest gas station when they ran it out of diesel (with or without an operator, one wonders). Again, checking owner's manual or asking a dealer about the 326 seems the obvious place to start.