Indiana Code § 8-3-1-21.3

Improvement of street or highway intersecting railroad right-of-way; notice and assessment of cost to owner
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Sec. 21.3. (a) When a public street or highway intersects with a railroad right-of-way that is not owned by a railroad, the public agency with jurisdiction over the street or highway may: (1) remove any crossing control devices; (2) remove railroad insignia, rails, or ties; or (3) reconstruct the highway so that it conforms with the standards of the intersecting street or highway.       (b) The public agency may not proceed under subsection (a) until the owner of the railroad right-of-way is given written notice of the agency's intention to undertake the work.       (c) The cost of the work shall be documented and charged to the owner, and if not paid by the owner, the cost may be added to the owner's property tax statement of current and delinquent taxes and special assessments under IC 6-1.1-22-8.1 .

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