La. Stat. tit. 33 § 3387
Upon final and satisfactory completion of the work, the governing authority shall accept the same by ordinance or resolution and provide for the assessment of all abutting real estate, railroad tracks, and road beds in the amount due by the owners thereof, according to the rules of apportionments adopted under the provisions of this Sub-part. A copy of the ordinance containing the assessment, certified by the clerk, shall within thirty days after its passage be filed for record in the office of the recorder of mortgages of the parish, and when so filed and recorded it shall operate as a lien and privilege in favor of the municipality or its transferees against the property therein assessed, and shall be enforceable against the property assessed regardless of any changes of ownership.
La. R.S. § 33:3387