La. Civ. Code art. 1259
Current with changes from the 2024 Legislative Session
Expenses made on immovable property are distinguished by three kinds: necessary, useful, and those for mere pleasure.
Necessary expenses are those which are indispensable to the preservation of the thing.
Useful expenses are those which increase the value of the immovable property, but without which the estate can be preserved.
Expenses for mere pleasure are those which are only made for the accommodation or convenience of the owner or possessor of the estate, and which do not increase its value.
La. C.C. § 1259