La. Stat. tit. 33 § 3675.5
The municipality upon the award of any contract under the provisions of this Sub-part, shall forthwith require of the engineer of the municipality a duly certified statement or report, showing in detail the total cost of the improvements, including street intersections, engineers' and attorneys' fees, and all other expenses incidental to the cost. The report shall also show the amount of the cost chargeable to each lot or parcel of real estate to be benefited, said charge to be made against each lot or parcel of real estate, or portion thereof, situated within one hundred (100') feet of each side of the street to be improved, whether such property abuts the street to be improved or not, in the proportion that its area bears to the total area to be assessed, except where a plat of the subdivision has been filed, in which case the depth shown on the plat if less than 100 ft. will control; provided, however, that for the purposes of this act, the plat of this subdivision filed must have been approved by the municipal authorities. Property within one hundred feet of the street to be improved shall be deemed to be benefited by said improvements; except where a plat of the subdivision has been filed, in which case the depth shown on the plat if less than 100 ft. will control; provided, however, that for the purposes of this act, the plat of the subdivision filed must have been approved by the municipal authorities provided, however, that no portion of the cost shall be chargeable against any public property forming a part of the street or streets to be improved. The report shall show the cost chargeable to each lot or parcel of real estate in the area involved in proportion that its area bears to the total area assessable on the street to be improved, as herein provided, and the report shall further describe each lot or parcel of real estate to be assessed with sufficient clearness to identify it.
La. R.S. § 33:3675.5