Authority to construct and improve streets and sidewalks

A. The parishes in the state of Louisiana, through the police juries as the governing authorities thereof, shall have, and are hereby vested with, full power and authority to construct, pave, surface, or otherwise improve, together with the necessary curbing, guttering, aprons, drains, and headers, the streets, roads, sidewalks, and alleys, or any part thereof, within their corporate limits and outside of municipal corporations, at such time or times as they determine, and shall have full power and authority to levy and collect local or special assessments on the real property abutting such improvements sufficient in amount to defray the total cost of said works, including street intersections, all in the form and manner and subject to the limitations and restrictions herein contained. B. (1) For the purposes of R.S. 33:3689.1 through 3689.17, real property subject to special assessments shall not include any lake, river, bayou, or similar body of water which abuts a street, road, alley, or sidewalk to be constructed or improved. A parish governing authority shall defray the costs of such work by the levy and collection of special assessments against abutting lots or parcels or similar tracts of land. (2) Paragraph (1) of this Subsection shall not apply to privately owned lakes or water bodies used for commercial purposes. However, it shall expressly apply to any lake or water body owned by a nonprofit homeowners corporation, regardless of its use, which lake or water body shall therefore not be subject to any special assessment levied pursuant to R.S. 33:3689.1 through 3689.17.