Louisiana State Bankruptcy Exemptions
Art. XII, § 9. Exemptions from seizure and sale
The legislature shall provide by law for exemptions from seizure and sale, as
well as waivers of and exclusions from such exemptions. The exemption shall
extend to at least fifteen thousand dollars in value of a homestead, as
provided by law.
Louisiana Revised Statutes
§ 20:1. Declaration of homestead; exemption from seizure and sale; debts excluded
from exemption; waiver
A. (1) The bona fide homestead consists of a residence occupied by the owner
and the land on which the residence is located, including any building and
appurtenances located thereon, and any contiguous tracts up to a total of five
acres if the residence is within a municipality, or up to a total of two
hundred acres of land if the residence is not located in a municipality.
(2) The homestead is exempt from seizure and sale under any writ, mandate, or
process whatsoever, except as provided by Subsections C and D of this Section.
This exemption extends to twenty-five thousand dollars in value of the
homestead, except in the case of obligations arising directly as a result of a
catastrophic or terminal illness or injury, in which case the exemption shall
apply to the full value of the homestead based upon its value one year before
such seizure.
(3) For the purposes of this Section, "catastrophic or terminal illness or
injury" shall mean an illness or injury which creates uninsured obligations to
health care providers of more than ten thousand dollars and which are greater
than fifty percent of the annual adjusted gross income of the debtor, as
established by an average of federal income tax returns for the three preceding
years.
B. The exemption provided in Subsection A shall extend to the surviving spouse
or minor children of a deceased owner and shall apply when the homestead is
occupied as such and title to it is in either the husband or wife but not to
more than one homestead owned by the husband or the wife. The exemption shall
continue to apply to a homestead otherwise eligible while owned in indivision
by the spouses, and occupied by either of them, when the community property
regime of which the homestead is a part is dissolved by judgment which so
provides, pursuant to R.S. 9:381 et seq., or Article 159 or 2375 of the
Louisiana Civil Code. If either spouse becomes the sole owner and continues to
occupy the homestead as such, the exemption as to that spouse shall be deemed
to have continued uninterrupted.
C. This exemption shall not apply to any of the following debts:
(1) For the purchase price of property or any part of such purchase price.
(2) For labor, money, and material furnished for building, repairing, or
improving the homestead.
(3) For liabilities incurred by any public officer, or fiduciary, or any
attorney at law, for money collected or received on deposits.
(4) For taxes or assessments.
(5) For rent which bears a privilege upon said property.
(6) For the amount which may be due a homestead or building and loan
association for a loan made by it on the security of the property; provided,
that if at the time of making such loan the borrower be married, and not
separated from bed and board from the other spouse, the latter shall have
consented thereto.
(7) For the amount which may be due for money advanced on the security of a
mortgage on said property; provided, that if at the time of granting such
mortgage the mortgagor be married, and not separated from bed and board from
the other spouse, the latter shall have consented thereto.
(8) For any obligation arising from the conviction of a felony or misdemeanor
which has the possibility of imprisonment of at least six months.
D. The right to sell voluntarily any property that is exempt as a homestead
shall be preserved, but no sale shall destroy or impair any rights of creditors
thereon. Any person entitled to a homestead may waive same, in whole or in
part, by signing a written waiver thereof; a copy of such waiver shall be
provided to the homeowner; however, if the person is married, and not separated
from bed and board from the other spouse, then the waiver shall not be
effective unless signed by the latter, and all such waivers shall be recorded
in the mortgage records of the parish where the homestead is situated. However,
if the homestead is the separate property of one of the spouses, the homestead
exemption may be waived by that spouse alone in any mortgage granted on the
homestead, without the necessity of obtaining a waiver from the non-owning
spouse. The waiver may be either general or special and shall have effect from
the time of recording. The waiver shall not be required or permitted for the
rendering of medical treatment, medical services, or hospitalization.
§ 20:33. Pension, annuity, and gratuity payment by employers
The following shall be exempt from all liability for any debt except alimony
and child support:
(1) All pensions, tax-deferred arrangements, and annuity contracts, as defined
and to the same extent prescribed in R.S. 13:3881.
(2) All gratuitous payments made by employers to their employees or former
employees, or to the widow, or heirs, or beneficiaries of their employees or
former employees, whether such payments are made in consideration of the length
of service rendered by the employee, his age, death, or otherwise.
§ 13:3881. General exemptions from seizure
A. The following income or property of a debtor is exempt from seizure under
any writ, mandate, or process whatsoever, except as otherwise herein provided:
(1) (a) Seventy-five percent of his disposable earnings for any week, but in no
case shall this exemption be less than an amount in disposable earnings which
is equal to thirty times the federal minimum hourly wage in effect at the time
the earnings are payable or a multiple or fraction thereof, according to
whether the employee's pay period is greater or less than one week. However,
the exemption from disposable earnings for the payment of a current or past due
support obligation, or both, for a child or children is fifty percent of
disposable earnings, and the exemption from seizure of the disposable earnings
for the payment of a current or past due support obligation, or both, for a
spouse or former spouse is sixty percent of the disposable earnings. For
purposes of this Subsection, if the Department of Social Services is providing
support enforcement services to the spouse and a judgment or order for support
includes an obligation for both a child or children and a spouse or former
spouse, or in any case wherein the judgment or order does not clearly indicate
which amount is attributable to support of the child or children and which
amount is attributable to support of the spouse or former spouse, the support
obligation shall be treated as if it is exclusively for the support of a child
or children.
(b) The term "disposable earnings" means that part of the earnings of any
individual remaining after the deduction from those earnings of any amounts
required by law to be withheld and which amounts are reasonable and are being
deducted in the usual course of business at the time the garnishment is served
upon the employer for the purpose of providing benefits for retirement, medical
insurance coverage, life insurance coverage and which amounts are legally due
or owed to the employer in the usual course of business at the time the
garnishment is served.
(2) That property necessary to the exercise of a trade, calling, or profession
by which he earns his livelihood, which shall be limited to the following:
(a) Tools.
(b) Instruments.
(c) Books.
(d) Seven thousand five hundred dollars in equity value for one motor vehicle
per household, used by the debtor and his family household. The equity value of
the motor vehicle shall be based on the NADA retail value for the particular
year, make, and model. The one motor vehicle may be used in exercising a trade,
calling or profession or used for transportation to and from the place at which
the debtor earns his livelihood.
(e) One utility trailer.
(f) One firearm with a maximum value of five hundred dollars.
(3) The personal servitude of habitation and the usufruct under Article 223 of
the Civil Code.
(4) (a) The clothing, bedding, linen, chinaware, nonsterling silverware,
glassware, living room, bedroom, and dining room furniture, cooking stove,
heating and cooling equipment, one noncommercial sewing machine, equipment for
required therapy, kitchen utensils, pressing irons, washers, dryers,
refrigerators, deep freezers, electric or otherwise, used by him or a member of
his family.
(b) The family portraits.
(c) His arms and military accoutrements.
(d) The musical instruments played or practiced on by him or a member of his
family.
(e) The poultry, fowl, and one cow kept by him for the use of his family.
(f) All dogs, cats, and other household pets.
(5) Any wedding or engagement rings worn by either spouse, provided the value
of the ring does not exceed five thousand dollars.
(6) Federal earned income tax credit, except for seizure by the Department of
Revenue or arrears in child support payments.
B. (1) In cases instituted under the provisions of Title 11 of the United States
Code, entitled "Bankruptcy", there shall be exempt from the property of the
estate of an individual debtor only that property and income which is exempt
under the laws of the state of Louisiana and under federal laws other than
Subsection (d) of Section 522 of said Title 11 of the United States Code.
(2) No property upon which a debtor has voluntarily granted a lien shall, to
the extent of the balance due on the debt secured thereby, be subject to the
provisions of this Chapter or be exempt from forced sale under process of law.
(3) Proceeds from the involuntary sale or distribution of personal property
that is exempt from seizure under the laws of this state, made at or after the
filing of a petition under any Chapter of Title 11 of the United States Code,
shall remain exempt for purposes of state law exemptions, as applicable under
11 U.S.C.A. § 522(b)(2)(A). For purposes of this Subsection, "involuntary sale"
shall mean any non-consensual sale or disposition of property.
C. The state of Louisiana expressly waives any immunity from suit insofar as the
garnishment of the nonexempt portion of the wages, salaries, commissions, or
other compensation of public officials, whether elected or appointed, public
employees, or contractors is concerned, of itself, its agencies, boards,
commissions, political subdivisions, public corporations, and municipal
corporations.
D. (1) Except as provided in Paragraph (2) of this Subsection, the following
shall be exempt from all liability for any debt except alimony and child
support: all pensions, all tax-deferred arrangements, annuity contracts, and
all proceeds of and payments under all tax-deferred arrangements and annuity
contracts, as defined in Paragraph (3) of this Subsection.
(2) No contribution to a tax-deferred arrangement or to an annuity contract, as
defined in Paragraph (3) of this Subsection, shall be exempt if made less than
one calendar year of the date of filing for bankruptcy, whether voluntary or
involuntary, or the date writs of seizure are filed against the tax-deferred
arrangement or annuity contract. A transfer from one tax-deferred arrangement
to another or from one annuity contract to another shall not be considered a
contribution for purposes of this Paragraph.
(3) The term "tax-deferred arrangement" includes all individual retirement
accounts or individual retirement annuities of any variety or name, whether
authorized now or in the future in the Internal Revenue Code of 1986, or the
corresponding provisions of any future United States income tax law, including
balances rolled over from any other tax-deferred arrangement as defined herein,
money purchase pension plans, defined benefit plans, defined contribution
plans, Keogh plans, simplified employee pension (SEP) plans, simple retirement
account (SIMPLE) plans, Roth IRAs, or any other plan of any variety or name,
whether authorized now or in the future in the Internal Revenue Code of 1986,
or the corresponding provisions of any future United States income tax law,
under which United States income tax on the tax-deferred arrangement is
deferred. The term "annuity contract" shall have the same definition as defined
in R.S. 22:647(B).
§ 9:2004. Seizure by creditor; general rule
A creditor may seize only:
(1) An interest in income or principal that is subject to voluntary alienation
by a beneficiary.
(2) A beneficiary's interest in income and principal, to the extent that the
beneficiary has donated property to the trust, directly or indirectly.
§ 22:647. Exemption of proceeds; life, endowment, annuity
A. (1) The lawful beneficiary, assignee, or payee, including the insured's
estate, of a life insurance policy or endowment policy, heretofore or hereafter
effected shall be entitled to the proceeds and avails of the policy against the
creditors and representatives of the insured and of the person effecting the
policy or the estate of either, and against the heirs and legatees of either
such person, and such proceeds and avails shall also be exempt from all
liability for any debt of such beneficiary, payee, or assignee or estate,
existing at the time the proceeds or avails are made available for his own use.
For purposes of this Subsection, the proceeds and avails of the policy include
the cash surrender value of the policy.
(2) The exemption authorized in Subsection (A)(1) from seizure under any writ,
mandate, or process issued by any court of competent jurisdiction, including
any bankruptcy proceedings, shall not apply to that portion of the cash
surrender value, or loan value of any life insurance policy, endowment policy,
or annuity contract payable upon surrender during the lifetime of the insured
or annuitant which exceeds the sum of thirty-five thousand dollars if such
policy or contract was issued within nine months of issuance of such writ,
mandate, or process or the filing of a voluntary or involuntary bankruptcy
proceeding under the United States Code. However, an insurer shall be liable
only for such amounts that exceed the thirty-five thousand dollar exemption
which are in the insurer's possession at the time the insurer receives, at its
home office, written notice by or on behalf of a creditor of claims being made
against such value or interest with specification of the amount claimed. The
insurer shall have no obligation to determine the validity or the accuracy of
the amount of the claim and shall be relieved of further liability of any kind
with respect to the monies paid upon such request of a creditor. An insurer
shall be entitled to be paid by preference and priority over the claim of any
such seizing creditor the balance of any bona fide loan to such insured or
owner which is secured by such interest or value in such policy or contract.
B. (1) The lawful beneficiary, assignee, or payee, including the annuitant's
estate, of an annuity contract, heretofore or hereafter effected, shall be
entitled to the proceeds and avails of the contract against the creditors and
representatives of the annuitant or the person effecting the contract, or the
estate of either, and against the heirs and legatees of either such person,
saving the rights of forced heirs, and such proceeds and avails shall also be
exempt from all liability for any debt of such beneficiary, payee, or assignee
or estate, existing at the time the proceeds or avails are made available for
his own use.
(2) The term "annuity contract" shall include any contract which:
(a) Is issued by a life insurance company licensed to provide the contract in
the state in which it was issued at the time of issue.
(b) States on its face or anywhere within the terms of the contract that it is
an "annuity" including but not limited to an immediate, deferred, fixed, equity
indexed, or variable annuity, irrespective of current pay status or any other
definition of "annuity" in Louisiana law.
(c) Provides the contract owner the ability to defer United States income taxes
on any interest earned and not distributed to the owner.
(d) Transfers some risk of financial loss to the insurance company for
financial consideration.
(e) Was approved as an annuity contract by the Department of Insurance of the
state in which it was issued prior to issue.
C. The lawful beneficiary designated in an Education Assistance Account
depositor's agreement to receive account funds in the event of the account
owner's death, including the account owner's estate, of the funds contained in
an Education Assistance Account established pursuant to R.S. 17:3095,
heretofore or hereafter effected, shall be entitled to the proceeds and avails
of the Education Assistance Account against the creditors and representatives
of the account owner or the person effecting the account, or the estate of
either, and against the heirs and legatees of either such person, saving the
rights of forced heirs, and such proceeds and avails shall also be exempt from
all liability for any debt of such beneficiary or estate existing at the time
the proceeds and avails are made available for his own use.
D. (1) The provisions of Subsections A, B, and C of this Section shall apply:
(a) Whether or not the right to change the beneficiary is reserved or permitted
in the policy, contract, or Education Assistance Account depositor's agreement.
(b) Whether or not the policy, contract, or Education Assistance Account
depositor's agreement is made payable to the person whose life is insured, to
his estate or to the estate of an annuitant or to the estate of an Education
Assistance Account owner if the beneficiary, assignee or payee shall predecease
such person.
(2) This Subsection shall not be construed so as to defeat any policy or
contract provision which provides for disposition of proceeds in the event the
beneficiary, assignee, or payee shall predecease the insured, annuitant, or
Education Assistance Account owner.
E. No person shall be compelled to exercise any rights, powers, options, or
privileges under any such policy, contract, or Education Assistance Account
depositor's agreement.
F. There shall be excepted from the provisions of this Section a debt secured by
a pledge of a policy, any rights under such policy that may have been assigned,
and any advance payments made on or against such policy.
§ 22:564. Taxation
Every society organized or licensed under this Part is hereby declared to be a
charitable and benevolent institution, and all of its funds shall be exempt
from all state, parish, district, municipal, or school tax, other than taxes on
real estate and office equipment.
§ 22:649. Exemption of proceeds; group life
A. A policy of group life insurance or the proceeds thereof payable to the
individual insured or to beneficiary thereunder, shall not be liable, either
before or after payment, to be applied to any legal or equitable process to pay
any liability of any person having a right under the policy. The proceeds
thereof, when not made payable to a named beneficiary or to a third person
pursuant to a facility-of-payment clause, shall not constitute a part of the
estate of the individual insured for the payment of his debts.
B. This Section shall not apply to group life insurance policies issued under
R.S. 22:175(B)(4) (debtor groups) to the extent that such proceeds are applied
to payment of the obligation for the purpose of which the insurance was so
issued.
§ 23:1205. Claim for payments; privilege of employee; non-assignability;
exemption from seizure; payment of denied medical expenses
A. Claims or payments due under this Chapter shall have the same preference and
priority for the whole thereof against the assets of the employer as is allowed
by law for any unpaid wages of the laborer; and shall not be assignable, and
shall be exempt from all claims of creditors and from levy or execution or
attachment or garnishment, except under a judgment for alimony in favor of a
wife, or an ascendant or descendant.
B. Any company which contracts for health care benefits for an employee shall
have a right of reimbursement against the entity responsible for the payment of
workers' compensation benefits for such employee if the company paid health
care benefits for which such entity is liable. The amount of reimbursement
shall not exceed the amount of the entity's liability for the workers'
compensation benefit. In the event the company seeks recovery for such in
conjunction with a claim against any other party brought by the employee, the
company may be charged with a proportionate share of the reasonable and
necessary costs, including attorney fees, incurred by the employee in the
advancement of his claim or suit.
C. (1) In the event that the workers' compensation payor has denied that the
employee's injury is compensable under this Chapter, then any health insurer
which contracts to provide health care benefits for an employee shall be
responsible for the payment of all medical benefits pursuant to the terms of
the health insurer's policy. Any health insurer which contracts to provide
health care benefits for an employee who violates the provisions of this
Subsection shall be liable to the employee or health care provider for
reasonable attorney fees and costs related to the dispute and to the employee
for any health benefits payable.
(2) The payment of medical expenses shall be recoverable pursuant to and in
accordance with Subsection B of this section. However, if it is determined that
the worker's compensation payor was responsible for payment of medical benefits
that have been paid by the health insurer, the obligation of the worker's
compensation pay or for such benefits shall be to reimburse the health insurer
one hundred percent of the benefits it paid. If it is determined that the
worker's compensation payor was responsible for payment of benefits and its
denial of responsibility is determined to be arbitrary and capricious, then the
health insurer shall also be entitled to recover legal interest on any benefits
it paid, calculated from the date such benefits were due.
(3) Any claim filed against the worker's compensation carrier by the health
insurer or health providers in accordance with this provision shall not be
subject to timely filing requirements, nor does prescription run until such
time as the workers' compensation claim reaches a resolution by final judgment
or settlement.
(4) Any claim filed by a health care provider against a health insurer pursuant
to this Section shall be filed no later than one hundred eighty days after the
denial by the worker's compensation payor.
§ 23:1693. Assignment of benefits; exemption of benefits from levy or execution;
deduction for support; deduction for overissuance of food stamps
A. No assignment, pledge, or encumbrance of any right to benefits which are or
may become due or payable under this Chapter shall be valid, and such rights to
benefits shall be exempt from levy, execution, attachment, except as provided
in Subsection B and Subsection I of this Section, or any other remedy
prescribed for the collection of debt. Benefits received by an individual, so
long as they are not mingled with other funds of the recipient, shall be exempt
from any remedy for the collection of all debts, except debts incurred for
necessaries furnished to such individual or to his spouse or dependents during
the time such individual was unemployed. No waiver of any exemption provided
for in this Section shall be valid.
B. The administrator shall deduct and withhold from any unemployment
compensation payable to an individual who owes support obligations as defined
under Subsection G of this Section:
(1) The amount specified by the individual to the administrator to be deducted
and withheld under this Subsection, if neither Paragraph (2) nor (3) of this
Subsection is applicable, or
(2) The amount, if any, determined pursuant to an agreement submitted to the
administrator under 42 U.S.C. § 654, by the state or local child support
enforcement agency, unless Paragraph (3) of this Subsection is applicable, or
(3) Any amount required to be deducted and withheld from such unemployment
compensation pursuant to legal process, as that term is defined in 42 U.S.C.
659(i)(5), properly served upon the administrator.
C. Any amount deducted and withheld under Subsection B of this Section shall be
paid by the administrator to the appropriate state or local child support
enforcement agency in an income assignment order issued pursuant to R.S.
46:236.3 or 46:236.4.
D. Any amount deducted and withheld under Subsection B of this Section shall for
all purposes be treated as if it were paid to the individual as unemployment
compensation and paid by such individual to the state or local child support
enforcement agency in an income assignment order issued pursuant to R.S.
46:236.3 or 46:236.4 in satisfaction of the individual's support obligations.
E. For purposes of Subsections A through D of this Section, the term
"unemployment compensation" means any compensation payable under this Act,
including amounts payable by the administrator pursuant to an agreement under
any federal law providing for compensation, assistance, or allowances with
respect to unemployment.
F. Subsection B(1) and (2) of this Section shall apply only if appropriate
arrangements have been made either for reimbursement by the state or local
child support enforcement agency for the administrative costs incurred by the
administrator under this Section which costs are attributable to support
obligations being enforced by the state or local child support enforcement
agency or for compensation for administrative costs pursuant to the provisions
of R.S. 46:236.3.
G. The term " support obligations" is defined, for purposes of this Section, as
including only obligations which are being enforced pursuant to a plan
described in 42 U.S.C. § 654 which has been approved by the secretary of Health
and Human Services under Part D of Title IV of the Social Security Act.
H. The term "state or local child support enforcement agency" as used in this
Section means any agency of this state or a political subdivision thereof
operating pursuant to a plan described in Subsection G of this Section.
I. (1) Upon and subject to implementation by the United States Department of
Agriculture and agreement with the Louisiana Department of Social Services for
and on behalf of the state food stamp program, the administrator of the office
of employment security shall develop the procedure for reimbursement of all
related administrative costs of any and all performed activities by the office
of employment security under this Subsection attributable to the repayment of
uncollected overissuance of food stamp allotments:
(a) An individual filing a new claim in the state for unemployment compensation
shall, at the time of filing such claim, disclose whether he owes an
uncollected overissuance of food stamp coupons, as defined in Section 13(c)(1)
of the Food Stamp Act of 1977, 7 U.S.C. 2022(c)(1). The administrator shall
notify the Louisiana Department of Social Services, or its designated office,
of any individual who discloses that he owes any food stamp overissuance and
who is determined to be eligible and qualified for unemployment compensation.
(b) The administrator shall deduct and withhold from any unemployment
compensation payable to an individual who owes an uncollected overissuance of
food stamps:
(i) Any amount specified by the individual to the administrator to be deducted
and withheld under this Subsection if the administrator also receives
confirmation from the Louisiana Department of Social Services that there has
been an enforceable determination of overissuance.
(ii) Any amount determined pursuant to an agreement, if any, between the
individual and the Louisiana Department of Social Services under Section
13(c)(3)(A) of the Food Stamp Act of 1977, 7 U.S.C. 2022(c)(3)(A).
(iii) Any amount otherwise required to be deducted and withheld under an
enforceable court order or garnishment pursuant to Section 13(c)(3)(B) of the
Food Stamp Act of 1977, 7 U.S.C. 2002(c)(3)(B).
(2) Any amount deducted and withheld under this Subsection shall be paid by the
administrator to the Louisiana Department of Social Services, or its designated
office.
(3) Any amount deducted and withheld from payable benefits under this
Subsection shall for all purposes be treated as if it were paid to the
individual as unemployment compensation and paid by such individual to the
Louisiana Department of Social Services as repayment of the uncollected
overissuance of food stamp allotments.
(4) For purposes of this Subsection, the term "unemployment compensation" means
any unemployment benefits payable under this Chapter, including amounts payable
by the administrator pursuant to any agreement under any federal law providing
for compensation, assistance, or allowances with respect to unemployment.
§ 46:111. Assistance not assignable
All assistance shall be inalienable by any assignment or transfer and shall be
exempt from levy or execution under the laws of this state.
§ 13:3951. Exemption of wages earned out of state
Wages earned out of this state and payable out of this state shall be exempt
from attachment or garnishment in all cases where the cause of action arose out
of this state. The garnishees in such cases shall plead such exemption unless
the defendant is actually served with the process.
§ 11:1403. Exemption from seizure for debt, taxation
The right of a person to a pension, an annuity, retirement allowance,
disability benefit, surviving spouse benefits, dependent child's benefit, or to
a return of contributions, the pension, annuity, retirement allowance,
disability benefit, surviving spouse benefit, dependent child's benefit itself,
any optional benefit or any right accrued or accruing to any person under the
provisions of the Assessors' Retirement Fund, and the monies in said fund are
hereby exempt from any state or municipal tax, from all state income tax, and
from levy and sale, garnishment, attachment, or any other process whatsoever,
except as provided in R.S. 11:292.
§ 11:1526. Exemption from taxes and execution
The right of any person to receive a regular, disability, survivor, or other
benefit from the fund, including the right to receive a refund of accumulated
employee contributions and any optional benefit and any other right accrued or
accruing to any person, and the monies in the fund are exempt from all state
and municipal taxes, including all state income taxes, and shall be exempt from
levy and sale, garnishment, attachment, or any other process whatsoever, except
as provided in R.S. 11:292, and shall be unassignable in whole or in part.
§ 11:1583. Exemption from taxes and execution
The right of a person to a pension, an annuity, or a retirement allowance, to
the return of contributions, the pension, annuity, or retirement allowance
itself, any optional benefit or any other right accrued or accruing to any
person under the provisions of this Chapter, and the moneys in the various
funds created by this Chapter are hereby exempt from any state or municipal tax
and exempt from levy and sale, garnishment, attachment, or any other process
whatsoever, except as provided in R.S. 11:292, and shall be unassignable except
as in this Chapter specifically otherwise provided.
§ 11:3389. Exemption of pension and other rights from levy and other process
The right of a person to a pension, an annuity, a retirement allowance, or to
the return of contributions; the pension, annuity or retirement allowance
itself; any optional benefit or any other right accrued or accruing to any
person under the provisions of this Part; and the moneys in the various funds
created by this Part are exempt from any state or municipal tax, all state
income tax, and exempt from levy and sale, garnishment, attachment or any other
process whatsoever, and shall be unassignable except as otherwise specifically
provided in this Part. The fund shall be sacredly held, kept, and secured and
distributed for the purpose of pensioning the persons named in this Part and
for the payment of death benefits and for no other purpose whatsoever.
§ 33:2035. Fund not subject to claims against beneficiary
The fund, or any portion thereof, before or after an order for its distribution
is issued, shall be exempt from assignment or pledge by a beneficiary of the
fund or from seizure by virtue of any judicial process issued against the
beneficiary.
§ 11:3292. Exemption from seizure and attachment
No portion of the fund shall before or after the order for distribution is
issued by the board of directors to the person or persons entitled thereto
under the provisions of this Part, be held, seized, or levied upon, by virtue
of any other process whatsoever, issued out of, or by, any court, for the
payment or satisfaction in whole or in part, of any debt, damage, claim,
judgment, or decree against any beneficiary of such fund, but shall be exempt
therefrom. The fund shall be kept, held and distributed for no purpose other
than those provided for in this Part. No present or future revision or
amendments to the fund shall have the effect of reducing any benefit now in
existence.
§ 11:952.3. Exemption of pension and other rights from levy and other processes
The right of a person to a retirement allowance, or to the return of
contributions; the retirement allowance itself; any optional benefit or any
other right accrued or accruing to any person under the provisions of this
Part; and the moneys in the funds created by this Part are exempt from any
state or municipal tax, and exempt from levy and sale, garnishment, attachment,
or any other process whatsoever, and shall be unassignable except as otherwise
specifically provided in this Part.
§ 11:1735. Exemption from execution
A. The following items are hereby exempt from any state or municipal tax and
from levy and sale, garnishment, attachment, or any other process whatsoever as
provided in this Chapter, except as provided in R.S. 11:292: the right of a
person to a pension, an annuity, or a retirement allowance, or to the return of
contributions, the pension, annuity, or retirement allowance itself, any
optional benefit or any other right accrued or accruing to any person, and the
moneys in various funds created by this Chapter. These enumerated items shall
be unassignable, except as in this Chapter specifically otherwise provided.
Benefits paid under this Chapter shall be exempt from state income tax. If the
contributions of an employee are paid by a municipality in order to secure
credit for back service, these funds may be assigned to the municipality until
such time as the employee has repaid contributions so paid or the municipality
has released the contributions so paid by written notice to the board of
trustees of the Municipal Employees' Retirement System.
B. The exemptions and provisions of this Section shall apply to the Employees'
Retirement System of the city of Baton Rouge and the parish of East Baton Rouge
and the Employees' Retirement System of the city of Shreveport.
§ 11:951.3. Pensions, benefits, etc., exemption from seizure
The right of a person to a pension, an annuity, or a retirement allowance, to
the return of contributions, the pension, annuity or retirement allowance
itself, or any other right accrued or accruing to any person under the
provisions of this Part and the money in the various accounts created by this
Part shall not be subject to execution, garnishment, attachment or any other
process whatsoever and shall be unassignable except as specifically provided
for in this Part.
§ 11:704. Exemption of pension and other rights from levy and other process
The right of a person to a pension, an annuity, or a retirement allowance, to
the return of contributions, the pension, annuity, or retirement allowance
itself, any optional benefit or any other right accrued or accruing to any
person under the provisions of this Chapter, and the monies in the various
funds created by this Chapter are exempt from any state or municipal tax, all
state income tax, and exempt from levy and sale, garnishment, attachment, or
any other process whatsoever, except as provided in R.S. 11:291 and 292 and
shall be unassignable except as otherwise specifically provided in this
Chapter. The exemption provided herein is also applicable to cases filed under
any operative chapter of the United States Bankruptcy Code (11 U.S.C.).
§ 11:405. Exemption from execution; exception
Any annuity, retirement allowance or benefit, or refund of contributions, or
any optional benefit or any other benefit paid or paid to any person under the
provisions of this Chapter is exempt from any state or municipal tax and is
exempt from levy and sale, garnishment, attachment, or any other process
whatsoever, except as provided in R.S. 11:292, and is unassignable.
§ 11:2033. Exemption from execution
The right of a person to a pension, an annuity, or a retirement allowance, to
the return of contributions, the pension, annuity, or retirement allowance
itself, any optional benefit or any other right accrued or accruing to any
person under the provisions of this Chapter, and the moneys in the various
funds created by this Chapter are hereby exempt from any state or municipal tax
and exempt from levy and sale, garnishment, attachment, or any other process
whatsoever, except as provided in R.S. 11:292, and shall be unassignable except
as in this Chapter specifically otherwise provided.
§ 33:1428. Fees in civil matters
A. Sheriffs shall be entitled to no more than the following fees and
compensation of office in all civil matters:
(1) For all service and returns of legal documents, notices, and subpoenas,
twenty dollars.
(2) For execution of all writs and court orders, thirty dollars; for each
notice of seizure and sale and returns thereon, twenty dollars; for return of
any writ, twenty dollars.
(3) For advertising sale under writ of fieri facias, seizure and sale, or other
order of court, the rates established by existing laws for judicial
advertisements and no more.
(4) For preparing advertisement for newspapers, for each one hundred words or
part thereof, fifteen dollars.
(5) For keeping property under seizure when stored in warehouse, the usual
charge of warehousekeepers shall be allowed and no more. The sheriffs may
collect the costs of insurance affected or of drayage or other incidental
expenses necessary for preservation or keeping of property and actually paid by
them.
(6) For keeping property when a keeper or guardian is required, the sheriffs
shall be allowed the actual amount paid the keeper appointed by them but not to
exceed sixty dollars for each eight hours of keeping; and in all cases in which
the property under seizure is of a nature requiring the constant attention of
the sheriffs, they may appoint one or more additional keepers for which
allowance shall be made on the basis above set forth.
(7) (a) For commission on sales of property made by the sheriffs, three percent
shall be allowed on the price of adjudication of immovable property, and six
percent shall be allowed on the price of adjudication of movable property. As
used herein, "the price of adjudication" shall mean the amount of the
successful bid price at the sale conducted by the sheriff.
(b) When the amount necessary to be realized to satisfy any writ under which
the property, movable or immovable, is to be offered for sale by the sheriffs
is in excess of fifty thousand dollars, including interest and costs, the
sheriffs and the seizing creditor may, with the approval of the court, agree
upon the fee or commission to be paid to the sheriffs for making the sale,
irrespective of the rates hereinabove set forth, prior to the offer and
adjudication of the property by the sheriffs.
(c) No agreement shall be valid which provides for a fee or commission in any
case of less than fifteen hundred dollars.
(8) For commission on monies realized under mesne or final process, the same
rates as in case of sale; but no commission shall be allowed in cases where
nothing is realized by the plaintiff in execution or other writ except as
otherwise provided herein.
(9) For traveling each mile necessary in going to make and returning from
service of any process of court, a mileage allowance based upon the mileage
rate established by the division of administration for the use of state owned
vehicles and all actual expenses incurred in the service of the process, but
such mileage shall not be charged for a greater distance than that of the
residence or domicile of the party on whom service is made, and when service is
made upon different parties in the same case by the same officer on the same
day or official tour, only one mileage shall be charged. This Section shall not
be construed to prevent the officer from charging mileage as above provided in
each separate suit.
(10) For each deed of conveyance of immovable property, fifty dollars in
addition to the cost of registering the deed in the conveyance office and of
recording it in the office of the clerk of the district court.
(11) For each proces verbal of the sale of movable or immovable property,
thirty dollars.
(12) (a) For executing writ of possession or writ of ejectment, twenty dollars.
(b) For service of each notice to vacate on defendant or occupants, twenty
dollars.
(c) If the defendant or occupants do not vacate the premises named in the writ
upon service of notice to vacate and the sheriffs are required to do anything
further to obtain possession, they shall be entitled to an additional fee of
twenty dollars.
(d) Nothing herein shall be construed to bar the sheriffs from charging and
collecting for costs of labor and other costs and expenses actually paid or
incurred by them in order to obtain possession of the premises described in the
writ.
(13) (a) In all cases where the sheriffs have in their possession for execution
a writ of fieri facias, a writ of seizure and sale, or any conservatory or
other writ under which property is or may be seized:
(i) When there has been an adjudication which is not completed as a result of
instructions given by the plaintiff in writ or for any other reason, or
(ii) When the plaintiff in writ receives cash, other consideration, or both
pursuant to judgment rendered in suit in which the writ issued without the
necessity of judicial sale, or
(iii) When the suit in which the writ issued is discontinued by the plaintiff
in writ, or
(iv) When at the request of the plaintiff in writ the writ is recalled or
dissolved or its further execution discontinued, or
(v) When the parties in interest make an amicable settlement or compromise or
enter into any other agreement under the terms of which the writ is recalled or
dissolved or its further execution discontinued, the sheriffs shall be entitled
to receive a fee or commission as in the case of a sale.
(b) But in the discretion of the sheriffs and under circumstances satisfactory
to them, they may modify or reduce any fee or commission due and payable under
the provisions of this Paragraph. However, if the property is the debtor's
homestead exempt residence and there has been a settlement or compromise
between the parties, the fee or commission shall be calculated on the amount of
the settlement or compromise.
(c) The fees or commission provided for in this Paragraph shall be due and
payable in every case by the plaintiff in writ and shall be due and payable
under the circumstances above set forth even though there has only been a
constructive seizure or where property seized under any of the writs
hereinabove enumerated has been released on bond.
(d) In a case where there has been an amicable settlement by compromise or
otherwise, but no judgment has been rendered, the fee or commission shall be
due and payable in solido by all parties to the compromise agreement or
settlement who may be proceeded against by the sheriffs by rule to be tried in
a summary manner in term time or in vacation.
(e) In the event a defendant in seizure files for bankruptcy before a sheriff's
sale and a stay order is issued cancelling the sale, the plaintiff in the suit
shall be liable for all costs, other than commissions, incurred while the
property was under seizure.
(14) For any services rendered or duties performed by the sheriffs not
otherwise herein specially provided for, they shall be entitled to a fee or
commission to be determined by agreement with the parties in interest or fixed
by the court by rule tried in a summary manner in term time or in vacation.
B. These costs shall be due and collectible as provided for clerks of the
district courts in ordinary suits and when realized on any process of court by
collections or sales, except in those parishes where the sheriffs collect their
fees independently of the clerks.
C. The fees or commissions provided for in this Section may be taxed as costs of
court pursuant to Code of Civil Procedure Article 1920.
§ 11:2228. Exemption from execution
A. The right of a person to a pension, an annuity, or a retirement allowance,
to the return of contributions, the pension, annuity, or retirement allowance
itself, any optional benefit or any other right accrued or accruing to any
person under the provisions of this Chapter and the monies in the various funds
created by this Chapter are hereby exempt from any state or municipal tax and
exempt from levy and sale, garnishment, attachment, or any other process
whatsoever, except as provided in R.S. 11:292, and shall be unassignable except
as in this Chapter specifically otherwise provided.
B. Notwithstanding the provisions of Subsection A of this Section or any other
provision of law to the contrary, the right of a member of this system to the
return or refund of employee contributions may be assigned to any municipal
employees' credit union in consideration of a loan.
§ 11:3513. Fund not subject to execution
The fund, or any portion thereof, before or after an order for its distribution
is issued, shall be exempt from assignment or pledge by a beneficiary of the
fund or from seizure by virtue of any judicial process issued against the
beneficiary.
§ 11:3608. Attachment of fund; exemption from state income tax
A. No portion of the fund shall before or after the order for distribution is
issued by the board of directors to the person or persons entitled thereto
under the provisions of this Subpart, be held, seized, or levied upon, by
virtue of any attachment, garnishment, execution or order or decree, or any
other process whatsoever, issued out of, or by, any court, for the payment or
satisfaction in whole or in part, of any debt, damage, claim, judgment, or
decree against any beneficiary of such fund, but shall be exempt therefrom. The
fund shall be kept, held, and distributed for no purpose other than those
provided for in this Subpart. No present or future revision or amendments to
the fund shall have the effect of reducing any benefit now in existence.
B. Any annuity, retirement allowance or benefits, or refund of contributions, or
any optional benefit or any other benefit paid to any person under the
provisions of this Subpart shall be exempt from any state income tax.
§ 11:3658. Fund not subject to claim against beneficiary
Any portion of the fund shall, either before or after its order of distribution
by the board to a beneficiary under this Subpart, be exempt from seizure by
virtue of any judicial process, and shall be exempt from any state or municipal
tax. The same shall not be subject to assignment, transfer or pledge. The fund
shall be sacredly held, kept, secured, and distributed for the purposes of
granting the benefits and pensioning the persons named in this Subpart and for
no other purpose.
§ 11:3723. Funds not subject to claims against beneficiaries
The fund, or any portion thereof, before or after an order for its distribution
is issued, shall be exempt from assignment or pledge by a beneficiary of the
fund or from seizure by virtue of any judicial process issued against the
beneficiary.
§ 11:1378. Retirement pay or pension; exemption from taxes and execution
Any retirement pay or pension paid to any judge or the surviving spouse of any
judge under the unfunded judicial retirement plan is exempt from any state or
municipal income tax, and is exempt from levy and sale, garnishment, attachment
or any other process whatsoever.
§ 11:570. Exemption from execution
Any annuity, retirement allowance or benefit, or refund of contributions, or
any optional benefit or any other benefit paid or payable to any person under
the provisions of this Subpart is exempt from state or municipal tax, and is
exempt from levy and sale, garnishment, attachment or any other process
whatsoever, and is unassignable.
Note: Exemptions may have changed since our last update.
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