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 which 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 which crosses the public highway, on the basis of benefits received by the public and the corporation respectively. (Amended 1959, No. 329 (Adj. Sess.), § 39(b), eff. March 1, 1961; 1961, No. 267, § 4, eff. Aug. 1, 1961; 1969, No. 76, § 9.)