Section 33:3746 - Prescription of claims, liens and privileges for local or special assessments for paving and sewerage improvements; reinscriptionA. Claims, liens, and privileges resulting from the levying of local or special assessments by any parish, municipality, sewerage district, or other special taxing district to cover the cost of constructing, paving, surfacing, resurfacing, or otherwise improving streets, roads, sidewalks, and alleys or the cost of the construction, installation, or maintenance of sewerage systems shall prescribe three years after the date on which the final installment or deferred payment of said local or special assessment becomes due and payable under the terms of the ordinance or resolution levying the assessment, provided that no acceleration of the due or payment date of any such installment or deferred payment as a result of default in payment thereof shall change the prescription date herein established and existing on the date of recordation in the mortgage records of said ordinance or resolution creating the levy.B. In all cases where the cost of the paving has been advanced by any parish, municipality or other special taxing district, to be refunded in annual installments, the claims, liens, and privileges shall prescribe in the same manner as taxes, tax liens, and privileges.C. Notwithstanding any other provisions of this Section, or of other law, to the contrary, upon written request of the executive officer of a municipality or the governing body of a parish or special taxing district, the clerk of court of the parish in which the municipality, parish, or special taxing district is located shall reinscribe and re-record ordinances levying local or special assessments. Upon reinscription, prescription on a claim for payment of local or special assessments shall be interrupted and the lien and privilege securing the claim shall be continued. In order to interrupt prescription and continue the lien and privilege, the ordinance shall be reinscribed prior to the expiration of the prescriptive period. Reinscription shall continue the claim, lien, and privilege for a period of ten years from the date of reinscription.Amended by Acts 1954, No. 204, §1; Acts 1975, No. 709, §1; Acts 1982, No. 521, §1.