In most (all?) states the property owners own the road right of way even though they cannot develop it due to the public right of way.
I expect that the owner is paying taxes on all of the land to the centerline of the highway (if the highway is a boundry). If one owns property on both sides of a public road one owns the entire parcel where the right of way is located and pays taxes on the entire area.
The public has a travel easement and the jurisdiction has a maintenance easement but the adjoining property owners own the land and must pay taxes thereon, albeit most likely at a reduced rate.
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Today's Featured Article - Good As New - by Bill Goodwin. In the summer of 1995, my father, Russ Goodwin, and I acquired the 1945 Farmall B that my grandfather used as an overseer on a farm in Waynesboro, Georgia. After my grandfather’s death in 1955, J.P. Rollins, son of the landowner, used the tractor. In the winter 1985, while in his possession the engine block cracked and was unrepairable. He had told my father
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