The governing body may assess the property of any railroad or street railroad which occupies or abuts any street the whole cost of the improvement between or under the rails or tracks and two feet on each side of the rail or track of the railroad or street railroad. The assessment shall be levied as other assessments are levied and shall constitute a lien coequal with the lien of other taxes and prior and superior to all other liens, claims and titles, and which may be enforced by sale of the railroad or street railroad property or by suit against the owner of the railroad or street railroad.

History: 1953 Comp., § 14-32-13, enacted by Laws 1965, ch. 300.

Am. Jur. 2d, A.L.R. and C.J.S. references. — Liability of street railway which paves or is liable for paving occupied portion of street to assessment for improvement of remainder, 10 A.L.R. 164.

Liability of railroad which paves or is liable for paving occupied portion of street to assessment for improvement of remainder, 29 A.L.R. 679.

Right of way of railroad as liable for local improvements, 37 A.L.R. 219, 82 A.L.R. 425.

Public service commission's power as to paving of street by street railway company, 39 A.L.R. 1538.

Railroad property, excessiveness or unfairness of assessment on, for highway improvement, 48 A.L.R. 497.

Assessment for street or local improvement of right of way other than that of railroad or street railway, 58 A.L.R. 127.

Railroad grade crossing, elimination of, as a local improvement for which property specially benefited may be assessed, 111 A.L.R. 1222.