Louisiana Revised Statutes Tit. 33, § 3690.7. Levy of local or special assessment

Upon receipt of the statement or report referred to in R.S. 33:3690.6, the Jefferson Parish council shall adopt an ordinance levying a local or special assessment on each lot or parcel of real estate abutting the street or road to be improved owned by those property owners who have not paid in cash their pro rata share of the cost of such improvements, in proportion that the frontage of each such lot or parcel of real estate bears to the total frontage of all the abutting lots or parcels of real estate to be improved, in accordance with the cost of the improvements as shown on said certified statement or report. The total of the amounts paid by the other property owners in cash and of the said local or special assessments shall represent the total cost of the improvements, including street intersections, engineer's and attorney's fees, if any, and all other costs incidental to the work.