La. Stat. tit. 33 § 3970
The governing authority of said district or sub-district shall have the power, if it so desires and has given notice thereof in the notice of intention provided for in R.S. 33:3961, to levy a monthly sewerage charge proportioned upon the number of water outlets maintained by the user of each sewer connection. The charges to be so made shall be in such amounts as the governing body shall determine in each year and shall be sufficient to provide for the proportionate cost of constructing, operating and maintaining the utility as set forth in the notice of intention provided by R.S. 33:3961. No such charge shall be made against the owner of any property which is not a user of the utility. A list of the names of all owners against whom charges so made and amounts of charges made against each such user shall be certified by the governing authority to the official in charge of the assessment of taxes against such property at such time and in such manner in each year as to permit the amount of such charge to be carried upon the assessment roll of the real property within the municipal corporation. Each such charge shall be carried on said roll as a special item due by the owner of the property individually and shall be identified on the roll as special sewerage charge of ________ (inserting the name of the municipal corporation in which the district or sub-district is located). Such charge shall be paid to the official who collects the general taxes assessed against the municipal property located within the municipal corporation and shall be collected at the same time and in such manner as the general taxes are paid and collected. Where a non-user of the utility during the year shall change to a user thereof, the municipal corporation in which said sewerage district or sub-districts are located may require said user seeking sewerage service to apply therefor by proper application, wherefore the charges to be so imposed upon such user shall be assessed in the manner hereinabove provided. The municipal corporation may pay the tax-collecting official the same commission on the amounts collected by him as the sheriff and ex-officio tax collector for the parish in which the district is located receives for the collection of ad valorem taxes and may pay the assessing official a sum sufficient to reimburse him for the additional expense occasioned by reason of listing the charges on the assessment roll. The amounts to be paid to the assessor and collector shall be considered one of the costs of purchasing, constructing or operating and maintaining the utility.
La. R.S. § 33:3970