La. Stat. tit. 33 § 3331
Upon the written petition of not less than sixty per cent of the resident abutting real estate owners in number and assessed valuation on the street or alley, or portion thereof to be improved, any municipality, the city of New Orleans excepted, may improve the streets and alleys or any part of them one block or more in length within its corporate limits, and may levy and collect special taxes or local assessments on the property abutting the street or alley to be improved for the purpose of defraying the entire cost of the improvement; and this shall include authority to levy and collect special taxes or local assessments on property located wholly or partly outside the corporate limits abutting such street or alley located entirely within the corporate limits.
La. R.S. § 33:3331