La. Stat. tit. 33 § 3357
Current with changes from the 2024 Legislative Session
Upon final and satisfactory completion of the work, the governing authority shall accept it by ordinance or resolution and provide for the assessment of all abutting real estate, railroad tracks, and road beds in the amount due by the owners thereof, according to rules of apportionment adopted under the provisions of this Sub-part. A copy of the ordinance containing the assessment, certified by the clerk, shall, within thirty days after its passage, be filed for record in the office of the recorder of mortgages of the parish, and when so filed and recorded, shall operate as a lien and privilege in favor of the municipality or its transferees against the property assessed.
La. R.S. § 33:3357