In addition to the authority provided in R.S. 33:3689.1 through 3689.19, the parish of Jefferson, through its governing authority, shall have and is hereby vested with full power and authority to blacktop roads and streets or install culverts within the unincorporated areas of the parish and shall have full power and authority to levy and collect local or special assessments on the immovable property abutting said improvements to defray a portion of the cost of such improvements, all in the form and manner and subject to the limitations and restrictions as contained in this Subpart.
La. R.S. § 33:3690.1