Assessment of abutting owners; assessment lien ACTIVE

Upon the final and satisfactory completion of the work, the governing authority shall accept it by ordinance and provide for the assessment of all abutting real estate in the amounts due by the owners according to the rule of apportionment stipulated in this Sub-part. A certified copy of the ordinance containing the assessment shall, within ten days after its passage, be filed for record in the office of the recorder of mortgages in the parish in which the assessed property is located, and when so filed and recorded, it shall operate as a lien and privilege in favor of the municipality or its transferees, against the real estate therein assessed.