La. Stat. tit. 33 § 4044
The governing authority of the municipality or sewerage district shall, upon final and satisfactory completion of the work, accept the same by ordinance and provide for the levy of taxes or fees in accordance with R.S. 33:3980.1 or an assessment against the property connected with the sewerage in the amounts respectively due by the owners thereof, according to the rules of ascertainment and apportionment provided for in R.S. 33:4043, each assessment being separately numbered. A certified copy of the ordinance containing the assessment shall, upon its passage, be filed for record in the office of the recorder of mortgages in the parish in which the assessed property is situated, and the same, when so filed and recorded, shall operate as a lien and privilege in favor of the municipality and sewerage district against all properties therein assessed, which lien and privilege shall prime all other claims except taxes and previously recorded assessments for duly authorized public improvements, subject to R.S. 33:3671.
La. R.S. § 33:4044