La. R.S. 33:3682.2

Upon the written petition of the owners of not less than fifty percent of the front footage of land abutting a street, road, or streets inclusive within a subdivision, or any portion thereof, the same being contiguous with a publicly maintained street or road, the governing authority of Caddo Parish may improve such street, road, or subdivision streets, or portion thereof, and may levy and collect special taxes or local assessments on the property abutting same for the purpose of defraying the costs of the improvements, in whole or in part. The abutting real estate owners shall be determined by the conveyance records of Caddo Parish.