La. Stat. tit. 33 § 3556
Current with operative changes from the 2024 Third Special Legislative Session
Upon final and satisfactory completion of the work, the governing authority shall accept it by ordinance, or resolution, and shall assess, all abutting real estate, railroad tracks and roadbeds in the amount due by the owners thereof, according to rules of apportionments adopted, under 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, it shall operate as a lien and privilege in favor of the municipality or its transferees against the property assessed.
La. R.S. § 33:3556