La. R.S. 33:4048

When the assessment rolls for the year in which the work hereinabove provided for, has been filed before the work has been completed and accepted by the municipality, or sewerage district, the tax collector of the municipality or sewerage district shall extend upon the rolls for the year in which the work has been accepted the installments due by the owner of the property for that year, and each successive year thereafter the tax assessor shall extend upon the tax rolls the installments due for that year according to the ordinance levying the assessment.