(a) A home-rule municipality may assess a landowner for the cost of improving a public highway, street, or alley abutting the owner’s land, if the municipal charter provides for apportioning the cost between the municipality and the landowner. The assessment may not exceed the amount by which the improvement specially benefits the owner’s abutting land by enhancing the land’s value.
(b) The municipality may issue assignable certificates for the payment of the assessed cost.

(c) The assessment creates a lien on the owner’s abutting land for the assessed cost.
(d) Regardless of Subsection (a), a railway company shall pay the cost of a street improvement made between the rails or tracks of the company or made in the area extending two feet from a rail or track of the company.