
    County of Niagara, Appellant, v Arthur Levitt, as State Comptroller, et al., Respondents.
    Argued March 20, 1980;
    decided April 22, 1980
    
      APPEARANCES OF COUNSEL
    
      John V. Simon, County Attorney (Miles A. Lance of counsel), for appellant.
    
      Robert Abrams, Attorney-General (William J. Kogan and Shirley Adelson Siegel of counsel), for Arthur Levitt, as State Comptroller, respondent.
    
      William E. Straub for Niagara Frontier Transportation Authority and another, respondents.
   OPINION OF THE COURT

Order modified, with costs to respondents, by declaring section 18-b (subd 5, par c) of the Transportation Law to be constitutional (Lanza v Wagner, 11 NY2d 317, 334) and, as so modified, affirmed for reasons stated in the opinion by Mr. Justice Joseph P. Kuszynski at Supreme Court, Erie County (97 Misc 2d 421).

Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.  