How should one deal with tires left by their owners at a tire repair shop for a long time without returning to collect them?

Wheels whose owners are unknown fall under the ruling of a lost item (Luqata). Therefore, they must be returned to their owners if possible. If a year passes and their whereabouts are not known, it is permissible to benefit from them or to give them away in charity. If the owner appears, he may either approve the act of charity or the ownership (by the finder), otherwise, he is entitled to their value. It is permissible to claim back from him what you spent on them. This applies if the wheel has value. As for something that has no value, it is permissible to benefit from it. The criterion for value is the prevailing custom.