§3332. Abutting owner's liability; liability of owner of railway track in street
The entire cost of the improvement shall be paid by the owners of real estate abutting upon the street or alley, or portion thereof to be improved, according to the frontage of the property owned by them, provided that, where a railroad bed or track occupies a portion of the street or alley to be improved, the owner of the railway shall pay the entire cost of the paving of the space occupied by the roadbed, including the extra work made necessary by the presence of the track. In the event the railroad bed and track is owned by the municipality, it shall pay only for the extra work made necessary by the presence of the track in the street.