La. Stat. tit. 33 § 3622
Whenever the governing authority resolves to pave or improve any portion of the sidewalks or curbing in the municipality, it shall pass an ordinance calling for bids for the work. Ten days' notice of the ordinance shall be given in newspapers published in the municipality. The governing authority shall let the contract to the lowest responsible bidder who can give satisfactory security. After the contract has been awarded the council shall provide by ordinance for an assessment of all the real estate abutting the sidewalk, curbing, or portion thereof to be paved or improved. In case no satisfactory bid is received, the governing authority may pave, gravel, macadamize or otherwise improve the sidewalks, curbing or portions thereof, under the direction and supervision of the proper officers, and the cost shall be assessed against the owners of property abutting on the said sidewalks or portions thereof.
La. R.S. § 33:3622