La. Stat. tit. 33 § 3554
Current with operative changes from the 2024 Third Special Legislative Session
The owners of property abutting on the side of the street farthest from the bank of the stream shall pay for the balance of the cost of the improvements, in proportion to the respective front footage of the properties owned by them and abutting on the street or alley to be improved except as otherwise stipulated in R.S. 33:3552 and R.S. 33:3553.
La. R.S. § 33:3554