Section 3421 - Small successions defined A small succession, within the meaning of this Title, is any of the following:
(1) The succession of a person who died domiciled in Louisiana and who died leaving property with a gross value of one hundred twenty-five thousand dollars or less valued as of the date of death. (2) The ancillary succession of a person who died domiciled outside of Louisiana and who died leaving property in Louisiana with a gross value of one hundred twenty-five thousand dollars or less valued as of the date of death. (3) The succession of a person whose date of death occurred at least twenty years prior to the execution of a small succession affidavit and who died leaving property in Louisiana of any value. .
Amended by Acts 1976, No. 187, §1, eff. Jan. 1, 1977; Acts 1979, No. 71, §1, eff. Jan. 1, 1980; Acts 1980, No. 582, §1; Acts 2009, No. 81, §1, eff. June 18, 2009; Acts 2011, No. 323, §1, eff. June 29, 2011; Acts 2012, No. 618, §1, eff. June 7, 2012; Acts 2017, No. 96, §1; Acts 2020, No. 173, §1.Amended by Acts 2024, No. 90,s. 1, eff. 8/1/2024.Amended by Acts 2020, No. 173,s. 1, eff. 8/1/2020.Amended by Acts 2017, No. 96,s. 1, eff. 8/1/2017.Amended by Acts 1976, No. 187, §1, eff. 1/1/1977; Acts 1979, No. 71, §1, eff. 1/1/1980; Acts 1980, No. 582, §1; Acts 2009, No. 81, §1, eff. 6/18/2009; Acts 2011, No. 323, §1, eff. 6/29/2011; Acts 2012, No. 618, §1, eff. 6/7/2012.