Governing authorities of: (1) municipalities with a population of one thousand or more, or (2) villages with a population of three hundred or more having an approved high school located in them (the city of New Orleans and the city of Shreveport excepted), and (3) all parish seats with less than fifty thousand population may pave, gravel, plank, macadamize, or otherwise improve sidewalks and curbings or any part thereof, within their limits, and may levy and collect special taxes or local assessment on real estate abutting the sidewalk or curbing to be improved for the purpose of defraying the cost of the improvement. The governing authority of any municipality with a population of less than one thousand shall not exercise the power herein granted unless it shall obtain the consent in writing of at least sixty percent of the taxpayers who reside in the municipality or village in number and amount of assessment and who own property on the street to be improved.
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