Louisiana Revised Statutes Tit. 33, § 4160.5. Statement of cost of improvement

A. Any municipality or parish, upon the award of any contract under the provisions of this Chapter, shall forthwith require of the engineer of the municipality or parish a duly certified statement or report, showing in detail the total cost of the improvements, including the cost of street intersections, engineers' and attorneys' fees, and all other expenses incidental to the cost. The report shall also show the amount of the cost chargeable to each lot or parcel of real estate to be benefited in the proportion that its area bears to the total area to be assessed, or in the proportion that its front footage bears to the total front footage to be assessed, as shall be determined by the governing authority, provided, however, that where the assessment is made on a front foot basis and any distribution line is constructed upon more than one side of any lot or parcel of real estate, the total front footage of such lot or parcel of real estate to be assessed shall be determined by taking the total front footage of said lot or parcel of real estate to be served by the lines to be constructed and dividing such total front footage by two. The report shall further describe each lot or parcel of real estate to be assessed with sufficient clearness to identify it.

B. The words “front footage” as used in this Chapter shall mean the footage of each lot or parcel of real estate abutting the right of way or street along which the distribution line is constructed.