KRS 267.190: Railroad property benefited shall be assessed.

The viewers shall assess the benefits that will accrue to the property of any railroad

company by affording better drainage or a better outlet for drainage, but no benefits shall

be assessed because of the increase in business that may come to any railroad company

because of the improvement. The benefits shall be assessed at a fixed sum, determined

solely by the physical benefit that its property will receive by the improvement. The

viewers shall report it as a special assessment due personally from the rai lroad company.

It may be collected like an ordinary debt. The county clerk shall issue process against the

railroad company, and it shall have the same right to file exceptions and to appeal as

individual landowners, but an appeal shall not delay or defeat the construction of the

improvement.