(a) All the real estate of railroad corporations within this State, excepting such real estate of such corporations as shall be included within the limits of the rights-of-way or roadbeds of their respective lines of railroads, shall be subject to taxation and assessment for county and municipal purposes in the same manner as other like property of individuals is subject thereto for like purposes, any provisions of any existing law or laws to the contrary notwithstanding.

(b) Any building erected in whole or in part within the limits of any such right-of-way or roadbed shall not, by reason of the exception made in this section, be exempted from assessment and taxation, although the land, upon which such building shall be wholly or in part located, is by this section expressly exempted therefrom.

Code 1852, §§ ?184-189, 1372-1381; 14 Del. Laws, c. 111; 14 Del. Laws, c. 357; 15 Del. Laws, c. 16; 15 Del. Laws, c. 424; 16 Del. Laws, c. 4; 16 Del. Laws, c. 125; 16 Del. Laws, c. 308, § ?1; 16 Del. Laws, c. 552; 17 Del. Laws, c. 204, § ?3; 17 Del. Laws, c. 207, § ?101; 17 Del. Laws, c. 207, Schedule A; 17 Del. Laws, c. 425, § ?1; 17 Del. Laws, c. 495, § ?9; 17 Del. Laws, c. 599, § ?1; 18 Del. Laws, c. 165, § ?1; 18 Del. Laws, c. 241; 18 Del. Laws, c. 465, § ?1; 18 Del. Laws, c. 546, § ?1; 19 Del. Laws, c. 124; 19 Del. Laws, c. 734, § ?3; 21 Del. Laws, c. 1; 21 Del. Laws, c. 239, § ?2; 22 Del. Laws, c. 139; 22 Del. Laws, c. 366; 22 Del. Laws, c. 367; 22 Del. Laws, c. 368; 22 Del. Laws, c. 369; 22 Del. Laws, c. 411; 23 Del. Laws, c. 46; 23 Del. Laws, c. 47; 23 Del. Laws, c. 92, §§ ?1, 14; 25 Del. Laws, c. 36; 25 Del. Laws, c. 37; 25 Del. Laws, c. 38; 25 Del. Laws, c. 39; 25 Del. Laws, c. 40; 26 Del. Laws, c. 37; 27 Del. Laws, c. 56; 27 Del. Laws, c. 101; Code 1915, § ?1098; Code 1935, § ?1258; 9 Del. C. 1953, § ?8108; 70 Del. Laws, c. 39, § ?1;