§ 14-90-302 - Railroads.
14-90-302. Railroads.
If any railroad company owning or operating a line of railway in this state shall occupy any street which is in an improvement district by having laid within it its railway tracks and by using the street as a right-of-way, then the railway tracks and right-of-way shall be subject to assessment by the board of assessment in the same manner as each lot, block, or other subdivision of land provided for in this act.