La. Stat. tit. 33 § 3384
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 2,3, 6-535, and 580-647
The abutting property owners shall pay for the balance of the cost of the improvements, in proportion to the respective front footage of the properties owned by them and abutting on the street or alley to be improved.
La. R.S. § 33:3384