La. Stat. tit. 33 § 4160.1
Provided there is no duplication of existing gas utility service in a specific area to be served, the governing authority of any municipality or parish, either within or without the corporate limits of a municipal corporation, is hereby vested with full power and authority to establish, acquire, construct, improve, extend, and maintain within said municipality or parish a natural gas system or systems, including such natural gas transmission, distribution, and storage facilities as may be required, with all necessary equipment and installation in connection therewith, including such extensions as may be proper to connect said system or systems with a natural gas supply whether within or without any such municipality or parish, and it shall have full power and authority to levy and collect local or special assessments on the real property to be benefited thereby within the said municipality or parish, within the area served sufficient in amount to defray the total cost of said work, including the cost of street intersections and installation and connections necessary to connect said system with a natural gas supply, including the cost of establishing, constructing, improving, and extending any such transmission, distribution, and storage facilities, whether by purchase, lease or otherwise, all within the form and manner and subject to the limitations and restrictions herein contained.
La. R.S. § 33:4160.1