Louisiana Revised Statutes Tit. 33, § 4043. Apportionment of cost

The entire cost of all the sewerage connections, closets, equipment, pipes, water connections, service pipes, labor, engineering, etc., shall be ascertained by the engineer and the costs to each property shall be assessed according to the material used, and work done under contract in connecting the property with the public sewer and water main. The engineering expenses shall be charged in the proportion that the costs of each connection bears to the whole and the costs of the connection and engineering shall be borne accordingly by each property connected with the public sewer unless such are funded by ad valorem taxes or parcel fees pursuant to R.S. 33:3980.1.