La. Stat. tit. 33 § 4111
No property in the defined drainage area shall be exempt from such assessments. Property owned in the defined drainage area by the city of New Orleans, by the state of Louisiana or by any board, agency, or subdivision of said city or state shall be subject to such assessments, and such assessments shall be paid by the public agency owning such property. Interest shall be paid on all deferred installments of such assessments at the rate of six and one-half per centum per annum, which interest shall accrue from the date of the adoption of the resolution levying such assessments. No interest shall be paid by any property owner who pays his total assessment within the sixty day period specified in R.S. 33:4110.
The sewerage and water board shall annually certify to the finance department of the city of New Orleans the amount due from each property owner for such assessments, and the finance department shall add the amount so certified to the regular tax bill of each such property owner, which amount shall be collected in the manner fixed by law for the collection of regular city taxes, subject to the penalties for delinquency hereinafter prescribed. All collections of said assessments shall be paid by the said department of finance, as collected, to the sewerage and water board of New Orleans. At the option of the sewerage and water board, it may make all collections of said assessments and provide the details therefor.
La. R.S. § 33:4111