Any and all lands, materials, and their appurtenances, covered by an abandoned location, that may have been taken or used and not paid for by the railroad company before abandonment, shall immediately, on the report thereof to such court as provided in § 39-6-7, revert to, and the title thereof become revested in, the several owners thereof, and their respective heirs and assigns, in the same way and with the same effect as if the location had never been made, and the abandonment and reverter may be pleaded by the railroad company in offset and diminution of damages, if any, in any action or proceeding to recover damages for the taking or use.
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