§ 1.3. Resolution to allocate costs—railroads.

The costs of grading, paving, curbing, guttering, draining, or otherwise improving any street, sidewalk, alley, or public right-of-way may be paid in part by the city and in part by the owners of the property benefited by such improvement. The resolution adopted by the Council declaring the necessity for such construction shall provide what part, if any, of the costs of the improvements shall be paid by the city and the part of the costs that shall be paid by the owners of the property abutting on such street, sidewalk, alley, or right-of-way. The owner of a railroad in or crossing a street shall pay the whole costs of the improvement between the rails and tracks and for two (2) feet on each side of the rails, except as ordered by the Council. The share of the costs of such improvements payable by the owner of a railroad, together with all costs of collecting the same, shall be assessed by the Council as a special tax against and secured by a lien upon the property of the railroad within the city.

The owner of a railroad shall bear the entire expense of laying sidewalks across the full width of the railroad right-of-way when a sidewalk is ordered improved hereunder.