The municipality may pay of the total cost the proportion that the net area of the street intersection, or street intersections, bears to the total area of the street, alley or curbing to be improved. In the event a municipally-owned railroad is on the street or alley, the municipality shall pay, in addition, only for the cost of the extra work made necessary by the presence of the track in the street or alley to be improved.
La. R.S. § 33:3553