If a channel established under this title crosses a railroad right–of–way at the intersection of the right–of–way with a natural watercourse or depression through which water flows at periods of high water, the railroad company shall: construct, build, and maintain any necessary new bridge or culvert; or enlarge, strengthen, reconstruct, or replace any existing bridge or culvert. The expense to build a railroad under subsection (a) of this section shall be: considered an element of damage to the railroad company by the board of viewers; and shown as a damage in the report of the board of viewers.