La. Stat. tit. 33 § 3334
Upon the final and satisfactory completion of the work, the governing authority shall accept it by ordinance, and provide for the assessment of all abutting real estate and railroad tracks and roadbeds in the amounts due by the owners thereof, including such real estate as may be located wholly or partly outside of the corporate limits, according to the rule of apportionment stipulated in this Sub-part. A certified copy of the ordinance containing the assessment shall, within thirty days after its passage, be filed for record in the office of the recorder of mortgages in the parish in which the assessed property is located, and when so filed and recorded shall operate as a lien and privilege in favor of the municipality, or its transferees, against the real estate and railroad tracks therein assessed.
La. R.S. § 33:3334