Louisiana § RS 13:3443 - Accounting by curator

§ RS 13:3443. Accounting by curator

A.  A curator shall file an account annually, reckoning from the day of his appointment, and at any other time when ordered by the court on its own motion or on the application of any interested person.  

B.  A curator must file a final account within thirty days of the termination of his curatorship, unless the period is extended by the court for good cause shown.  

C.  The account of a curator shall contain the same matters required by Code of Civil Procedure Article 3333 for an account of a succession representative.  

D.  A copy of an annual account or final account filed by the curator shall be mailed by him by certified or registered mail, together with a notice that the account can be homologated after the expiration of fifteen days from the date of mailing and that any opposition must be filed before homologation:

(1)  To the undercurator, in the case of an annual or interim account;

(2)  To the absent person, if a final account is due because of his return;

(3)  To the successor curator, if a final account is due because of the removal, resignation, death, or interdiction of the curator; or

(4)  To the succession representative if a final account is due because of the death of the absent person.  

E.  An opposition to an account may be filed at any time prior to homologation, and shall be tried as a summary proceeding.  If no opposition has been filed, the court may homologate the account at any time after the expiration of fifteen days from the date of the mailing required in Subsection (D).  

F.  A judgment homologating any account other than a final account shall be prima facie evidence of the correctness of the account.  A judgment homologating a final account has the same effect as a final judgment in an ordinary action.  

G.  If a curator dies, an account of his administration may be filed by his succession representative or heirs.  If a curator is interdicted, such an account may be filed by his curator.  The court shall order the filing of such an account in either case, on the petition of an interested person.  

H.  Accounts filed by a curator are at the expense of the absent person, except that an account filed by a curator who has been removed or an account not filed timely is at the expense of the curator.  

Acts 1990, No. 989, §4, eff. Jan. 1, 1991.