§ 29-152. Local or special assessment for cost; imposition; payment.

(a)

The parish may adopt an ordinance levying a local or special assessment against the property and its owner in such cases where the property owner shall refuse to pay the cost of construction or repair.

(b)

A certified copy of the local or special assessment ordinance shall be filed with the clerk of court in and for the parish, who shall record same in the mortgage records of the parish; and the ordinance, when so filed and recorded, shall operate as a lien and privilege against the immovable property, which lien and privilege shall rank from the date of filing in the mortgage records and shall prime all other claims, mortgages and liens except taxes and/or prior recorded special assessment liens.

(c)

The amounts assessed in the local special assessment ordinance may be amortized and collected by the parish in such manner as the parish council may hereinafter provide, or the amounts so assessed may be placed on the assessment rolls of the parish, and in such case shall be included in and form part of the taxes due by the property owner and shall be collected by the sheriff of the parish in the same manner and at the same time as ad valorem taxes are collected by the sheriff.

(d)

The property owner may, upon written request, have the construction cost divided into five (5) equal payments of one-fifth ( 1/5 ) each, payable over a five-year period with legal interest, in accordance with article 2924 of the Louisiana Civil Code, from the actual date of completion.

(Ord. No. 16613, § III, 9-25-85)