La. Stat. tit. 9 § 1141.31
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
Any surplus funds of the association remaining after payment of or provision for common expenses and any prepayment of reserves shall be paid annually to the lot owners in proportion to their common expense liabilities or credited to the lot owners to reduce their future common expense assessments.
La. R.S. § 9:1141.31