If we are going full Georgist, yes, even the government would pay taxes on its own land, which includes the land for roads and railways.

But it's important to note that this is a different question than if the roads have tolls on them. (Not that you implied that in any way, but it is a confusion that happens!)

Rather, the tax on the land of the roads is an accounting mechanism to ensure that the land is being used for greater economic efficiency, rather than, say, a way forward wealthy people who live far away to get the public to subsidize the transport to their large mansions.