La. Stat. tit. 33 § 140.50.23
After the commission has recommended and the town council and the police jury have adopted a master plan in whole or in part which includes at least a major street plan, or has progressed in its master planning to the state of the making and recommending a major street plan, the commission may make or cause to be made, from time to time, plats on which are indicated the locations of the lines recommended by the commission as the planned or mapped lines of future streets, street extensions, street widenings, or street narrowings. The making or certifying of a plat by the commission shall not in and of itself constitute or be deemed to constitute the opening or establishment of any street or the taking or acceptance of any land for street purposes.
La. R.S. § 33:140.50.23