La. Stat. tit. 33 § 3981
The governing authority of any sewerage district, either within or without the corporate limits of a municipal corporation, is hereby vested with full power and authority to establish, acquire, construct, improve, extend and maintain within said district a sewerage system or systems, including such sewerage disposal facilities as may be required, with all necessary equipment and installations in connection therewith, including such extensions as may be proper to connect said system or systems with the sewerage disposal facilities of the said district or any other disposal facilities whether within or without any such district, and it shall have full power and authority to levy and collect local or special assessments on the real property to be benefited thereby within the said district, or the area served within the said district, sufficient in amount to defray the total cost of said work, including the cost of street intersections and installations and connections necessary to connect said system with the main sewer system of the district or necessary to connect said system with any disposal facilities whether within or without the district, including the cost of establishing, constructing, improving and extending any such disposal facilities, whether by purchase, lease or otherwise, or including the cost of the construction of complete sewerage disposal facilities, either within or without the said district, all within the form and manner and subject to the limitations and restrictions herein contained.
La. R.S. § 33:3981