This article is for informational purposes and does not constitute legal advice. Please consult a Louisiana attorney.
Detailed Answer
Under Louisiana law, an executor or administrator must present a final accounting of a succession to the court. La. R.S. 9:3803 (link) generally requires you to file that accounting and set a rule to tax within the delays fixed by the court order—often three months from appointment or notice to creditors.
To request more time, follow these steps:
- Review your deadline. Check the court order or notice for the date set to tax the account. This deadline controls when your final accounting is due.
- Draft a Motion for Continuance. Title it “Motion for Continuance of Rule to Tax Account.” Cite La. C.C.P. art. 1601 (link) and explain why you need extra time, such as pending appraisals, tax clearances or complex asset liquidation.
- File and serve the motion. Submit your motion at the succession clerk’s office before the originally scheduled hearing. Serve all interested parties and their attorneys. Louisiana procedure usually requires at least 10 days’ notice for a continuance unless the court orders otherwise.
- Attend the hearing. Appear on the original hearing date and show cause for the extension. Provide a clear timeline for completing the accounting. If the court finds good cause, it will grant an extension and issue a new hearing date.
- Comply with the new deadline. Finalize and file your accounting, attach supporting documents (receipts, tax returns, bond postings), and set the new rule to tax. Ensure you circulate notice of the new date.
Helpful Hints
- Submit your motion well before the hearing to avoid default judgments or contempt.
- Detail concrete reasons for delay—e.g., delayed appraisals or estate tax reviews.
- Keep heirs, legatees and creditors informed of any schedule changes.
- Obtain written confirmation of any new hearing date from the clerk.
- Maintain organized records to support every entry in your final accounting.