Upon the written petition of not less than fifty percent of the individual owners of land abutting a street, a road, or streets inclusive within a subdivision, or any portion of such a street or road to be improved, the governing authority of Livingston Parish may improve such street, road, or streets inclusive within a subdivision, or portion thereof one block or more in length and may levy and collect special taxes or local assessments on the property abutting the street, road, or streets inclusive within a subdivision, or portion thereof, to be improved for the purpose of defraying the entire cost of the improvement. The abutting real estate owners shall be determined by the conveyance records of Livingston Parish.
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