If your Tracker has the 2nd shift lever to switch it from 2 wheel drive to 4 wheel drive you can tow it 4 down. Just put the transfer case in neutral, the transmission in park and you can tow. Just take a couple of minutes and let it run with the transmission in drive when you stop for gas or to take a break.
We have had three of these cars (2000, 2002, and 2004)and they are perfect for towing. We have towed all of them all day long at 65 mph with no problems whatsoever.
If you turn off the ignition without removing the key you should be able to leave the key turned off and the steering wheel will still be able to steer. The steering column does not lock until you remove the key.
Feel free to send me a private message if you need any more information.