Louisiana Revised Statutes Tit. 33, § 3956. Assessment of abutting property; taxes on property

Upon the final and satisfactory completion of the work, the municipal authority shall accept it by ordinance which shall formally create the sewerage district and shall provide for the levy of taxes or fees in accordance with R.S. 33:3980.1 if approved by the voters or assessment of all real estate abutting on the streets in the district in the amounts due by the owners thereof according to the rule of apportionment stipulated in this Subpart. If abutting real estate is to be assessed, a certified copy of the ordinance containing the assessment shall be filed for record in the office of the recorder of mortgages in the parish in which the assessed property is located within ten days after its passage and when so filed and recorded the ordinance shall operate as a lien and privilege in favor of the municipality, or its transferees, against the real estate therein assessed.