What it asks for
There are two ways to make it. A notary takes an inventory, with appraisers. The court appoints a notary in each parish where property sits. Or you swear to a detailed descriptive list yourself.
In an interdiction, the list is allowed unless the court orders an inventory. art. 4563(B) (opens in a new tab) In a tutorship, the court orders one or the other. A small tutorship, $50,000 or less in Louisiana property, may use the list. arts. 4461–4462 (opens in a new tab)
| Part | What goes there |
|---|---|
| Who took it | The notary, witnesses, appraisers and anyone else who attended |
| When and where | The dates and places it was taken, and how |
| Each item | A description and the fair market value the appraisers set |
| Debts owed to the estate | Each title or note, the amount, and the debtor’s name and address |
| Others’ property | Anything owned or claimed by someone else, such as items on loan or deposit |
| Recapitulation | The total of movables, the total of immovables, and the grand total |
The descriptive list is shorter. It gives each item’s fair market value, and for a tutor its location too. You sign it under oath.
Common mistakes
Qualifying late
You qualify by furnishing security and taking the oath. A curator who has not qualified within 10 days of appointment, or the time the court sets, may be replaced. art. 4562 (opens in a new tab)
Items with no value
Every item needs its fair market value, on the list as on the inventory. art. 4563(B) (opens in a new tab)
Movables and immovables in one total
Total them apart. The bond follows the movables alone. art. 3133(7) (opens in a new tab)
Whole account numbers
Leave off the first five digits of any account number or Social Security number. La. C.C.P. art. 253(B)(2) (opens in a new tab)
Leaving out what is owed or borrowed
List debts owed to the estate with each debtor’s address. List property that others own or claim, so it is not counted as the ward’s. art. 3133(5)–(6) (opens in a new tab)
Your first account
Your first annual account starts from the property you held at the beginning of its period. The law sets no layout. Our example carries each item at its list value, so a sale shows its gain or loss against it.
Sources
- La. C.C.P. art. 4563 (opens in a new tab), the curator’s inventory, list and security
- La. C.C.P. art. 4101 (opens in a new tab), inventory or list in a tutorship; 10 days
- La. C.C.P. art. 3133 (opens in a new tab), what the notary’s inventory contains
- La. C.C.P. art. 4462 (opens in a new tab), the small tutorship’s list
- La. C.C.P. art. 4131 (opens in a new tab), bond from the movables
- La. C.C.P. art. 4562 (opens in a new tab), qualifying as curator
Also for Louisiana: Curator’s Annual Account
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