La. Stat. tit. 33 § 3351
Current with operative changes from the 2024 Third Special Legislative Session
Municipalities having a population exceeding five hundred and all incorporated parish seats, upon the written petition of the owners of not less than a majority of the lineal front footage of the property abutting on the street or alley may pave, gravel, macadamize, resurface, repair, or otherwise improve the streets, alleys and curbing, or any part of them one block or more in length, within the corporate limits, and may levy and collect special taxes or local assessments on the property abutting the street, curbing, alley or sidewalk for the purpose of defraying the cost of the improvement.
La. R.S. § 33:3351