The Jefferson Parish council shall then require of the engineer for the department of roads and bridges of Jefferson Parish a statement or report duly certified to and showing in detail the total cost of the improvements, including street intersections, engineer's and attorney's fees, if any, and other expenses incidental to the cost of said improvements, and showing the amount chargeable to each lot or parcel of real estate abutting the street or road owned by those property owners who have not paid in cash their pro rata share of the cost of the improvements, in proportion that the frontage of each such lot or parcel of real estate bears to all of the abutting lots or parcels of real estate to be improved. Such report shall give a legal description of each such abutting lot or parcel with sufficient clearness to identify it.
La. R.S. § 33:3690.6