La. Stat. tit. 33 § 4045
The amounts assessed in the ordinance shall be placed upon the tax rolls divided in five equal installments, the first installment being due and payable at the same time as the taxes of the year in which the work is completed, and the other four installments will be due and collectable during the period that the regular taxes are collectable by the municipality or sewerage district. The day of delinquency of either of these installments shall be the 31st day of December of the year in which each installment falls due in principal or in interest. Each installment shall carry the same rate of interest as does the certificate issued by the governing authority of the municipality or sewerage district and the interest shall be paid annually on the unpaid installments. The owner of the property may pay in cash within ten days after the adoption of the ordinance accepting the work, and shall receive on account of the cash payment, a discount equal to five per cent per annum on the amount due and paid by him, which discount shall likewise be allowed by the contractor to the governing authority of the municipality or sewerage district.
In the event any owner of property subject to the lien and privileges hereinabove provided fails to pay the amount apportioned against his property at its maturity, the governing authority of the municipality or sewerage district may file a rule against the owner to show cause why the property should not be sold for the purpose of enforcing payment on the installments due; which rule shall be made returnable after five days of service in the manner required for ordinary citations, and shall be tried by preference. Judgment against the property holder shall be executed in the same manner as ordinary judgments.
La. R.S. § 33:4045