La. Stat. tit. 33 § 3401
Current with operative changes from the 2024 Third Special Legislative Session
The municipalities (the City of New Orleans excepted) having a population exceeding one thousand and all incorporated parish seats, may pave, gravel, macadamize, re-surface, repair or otherwise improve the streets and alleys, or any part thereof not less than one block in length within the corporate limits and may levy and collect special taxes or local assessments on the real estate abutting the street or alley to be improved, for the purpose of defraying a part of the cost of the improvement as hereinafter provided.
La. R.S. § 33:3401