La. Stat. tit. 33 § 3675.1
Current with operative changes from the 2024 Third Special Legislative Session
Municipalities may construct, pave surface, resurface with concrete, cement, asphalt, brick, gravel, crushed stone, shell, or any paving material, and repair or otherwise improve streets, roads, sidewalks, and alleys, together with the necessary ditching, curbing, guttering, aprons, drains, and headers within their corporate limits, and may levy and collect local or special assessments on the real property to be benefited thereby, sufficient in amount to defray the total cost of the works, including street intersections, in the form and manner and subject to the limitations and restrictions provided in this Sub-part.
La. R.S. § 33:3675.1