La. Stat. tit. 33 § 3403
Whenever the governing authority resolves to improve the streets or alleys or any part thereof as herein provided, they shall pass an ordinance or resolution calling for bids for the work notice of which shall be published at least twice, the last insertion appearing not less than ten days prior to the date of the opening of the bids, in a newspaper published in the municipality and shall let the contract to the lowest responsible bidder who can give satisfactory security; provided that the municipality may reject any and all bids. After the contract has been completed the governing authority shall by ordinance or resolution assess all real estate abutting the street or alley, and on railroad tracks as aforesaid or portion thereof to be paved or otherwise improved, apportioning the cost on the basis of the respective frontage of the abutting real estate and on the railroad track in the proportion as set forth in R.S. 33:3402. The ordinance or resolution shall be recorded in the mortgage record of the parish in which the municipality is located not less than thirty days nor more than forty days after the completion and acceptance of the work by the municipality. Instead of letting the contract to the lowest bidder for the paving of a street, alley or portion thereof the municipality may purchase the material and have the work done, in which case the cost of the work when completed, shall be paid for and assessed in the same manner as provided for in R.S. 33:3402.
La. R.S. § 33:3403