The Board shall direct that the expense of any alterations, changes, or removals referred to in sections 3783 and 3785 of this title, including the damages to any person whose land is taken, and the special damages that the owner of land adjoining the public highway shall sustain by reason of any change in the grade of the highway be paid in whole or in part by the State and the corporation owning or operating the railroad that crosses the public highway on the basis of benefits received by the public and the corporation respectively.
5 V.S.A. § 3784