California Code, Streets and Highways Code - SHC § 5300

Whenever a railroad, street, or interurban railroad right-of-way shall be included within any district to be assessed for the cost of any work provided in this division, such railroad right-of-way (whether it is owned in fee or as an easement) shall be included in the warrant, assessment, and diagram.  Such railroad right-of-way shall be assessedonly if, and to the extent that, it is found that it will benefit from the proposed improvement, and such railroad, street, or interurban railroad right-of-way shall be subject to sale for nonpayment of assessments as provided in this division.  In determining whether or not such railroad right-of-way benefits, its use as a right-of-way for a railroad shall be presumed to be permanent.