Louisiana Revised Statutes Tit. 33, § 3686. Acceptance of improvement; assessment and lien

Where any street, alley, sidewalk, curbing, or portion thereof is paved, or otherwise improved, the police jury shall, upon the final satisfactory completion of the work, accept the same by ordinance and provide for an assessment of all abutting real estate and railway tracks and roadbeds in the amounts respectively due by the owners thereof according to the rules of the apportionment provided for in R.S. 33:3684 and R.S. 33:3685, each assessment being separately numbered; a certified copy of which ordinance containing said assessment shall, upon its passage, be filed for record in the office of the recorder of mortgages in the parish in which such assessed property is situated, and the same, when so filed and recorded, shall operate as a lien and privilege in favor of the parish in which the work is done, against all properties herein assessed which lien and privilege shall prime all other claims except taxes. The ordinance accepting the work and providing for the assessment of the abutting real estate owners shall provide for the payment of interest upon deferred installments and upon delinquent installments at a rate to be fixed by the police jury, but not to exceed five per cent per annum.