The governing authority, after having given due notice of intention to make the proposed improvements and after disposing of all objections, and having decided to order the construction of the improvements, may, without further delay, have prepared the necessary plans and specifications for the work, and adopt a resolution or ordinance authorizing the advertisements for bids therefor, by giving notice, calling for sealed bids for the construction of the work. The notice shall be signed by an authorized officer of the municipality, and shall be published for three consecutive weeks in a newspaper published in the municipality, or if there be none, publication may be made in any newspaper having a general circulation in the parish where the municipality is located, the first insertion to be not less than fifteen days prior to the reception and opening of the bids. The notice shall contain a general description of the work contemplated, shall refer to the plans and specifications which shall be placed on file with the clerk or secretary of the municipality, and shall designate the hour, date, and place for the reception and opening of the bids, and may provide that the contractor be required to accept certificates of the municipality in payment for the work performed, and may stipulate that the right is reserved to reject any and all bids. Where the municipality has undertaken to construct the improvements, instead of being required to advertise for bids, and award the contract for the construction of the work as prescribed in this Section, the governing authority may advertise in the manner as hereinabove provided, for sealed bids for the purchase of the materials, equipment and supplies necessary for the improvements, with the right to reject any and all bids, and may thereafter, without further advertisement, purchase the materials, equipment and supplies, provided that the prices at which the purchases are made shall not be greater than that specified in the lowest sealed bid received for the materials, equipment and supplies, or any of them. Where no bids have been received, the purchases may be made without further advertisement at market prices. The total cost of the improvement, including labor, materials, equipment, and supplies, together with engineers' and attorneys' fees, and all other expenses incidental to the cost of the improvements shall be assessed and paid in the manner and form provided in this Sub-part, except, that the governing authorities may, if it so elects, pay and defray up to one-third of said total cost of improvements. The balance being assessed to abutting property owners as set forth above.
La. R.S. § 33:3523