La. Stat. tit. 33 § 3689.6
Any police jury upon the award of any contract or its determination to construct the improvements herein authorized, under the provisions of R.S. 33:3689.1-33:3689.17, shall forthwith require of the engineer of the parish in charge of the project a statement or report duly certified to and showing in detail the total cost of said improvements, including street intersections, engineer's and attorney's fees and other expenses incidental to the cost of said improvements, and the said engineer shall also show the amount thereof chargeable to each lot or parcel of real estate abutting said improvements in proportion that its frontage bears to all of the abutting lots or parcels of real estate to be improved and shall give a brief description of each parcel or lot of real estate so abutting with sufficient clearness to identify the same; provided, that in the parish of Jefferson or any municipality therein where any improvement is to be made upon more than one side of any lot or parcel of real estate, the total front footage of such lot chargeable hereunder shall be determined by taking the total front footage of said lot or parcel of real estate abutting improvements on all sides and dividing such total front footage by two, provided that the maximum allowable reduction in such cases shall be seventy-five feet.
La. R.S. § 33:3689.6