La. Stat. tit. 33 § 4109
Upon receipt of a certified copy of the decree of the district court, or the decree as affirmed or amended upon appeal if any appeal is taken therefrom, the sewerage and water board shall publish a notice in a daily newspaper published in the city of New Orleans and in such other publications as it deems advisable inviting sealed bids for the construction of the proposed drainage works. Such notice shall be published once a week for three successive weeks, the first publication to be not less than thirty days prior to the date fixed for the receipt of the bids.
The board shall meet at the time and place fixed for the receipt of such bids, and shall award a contract or contracts for the construction of the drainage works to the lowest and best responsible bidder or bidders. Said board shall thereupon by resolution determine the total cost of the drainage works, including engineering, legal, financial and other expenses incident thereto, which total cost, less stated percentage to be borne by the sewerage and water board, shall not exceed the total benefits as fixed by the court's decree; the percentage of such cost to be borne by the sewerage and water board and the remaining percentage which is to be assessed against the property in the defined drainage area. Such resolution shall also set forth each parcel of land in the drainage area and the amount to be assessed against each parcel of land which shall be in proportion to the benefits assessed in the court decree and not in excess thereof. The amounts assessed against the several parcels of land in the drainage area shall be payable, at the option of each property owner, in one lump sum as hereinafter provided or in annual installments commencing at such time and running for such period of years, not less than ten nor more than fifteen as the sewerage and water board shall determine by resolution.
La. R.S. § 33:4109