When an administration is open, the succession representative files a final account of the administration (after the final tableau of distribution has been homologated and the estate debts and legacies paid), serves it on each heir and residuary legatee with notice that it may be homologated after ten days, and — once the account is homologated — petitions the court for discharge; the court then renders a judgment discharging the representative and cancelling the bond (La. C.C.P. arts. 3332, 3335, 3391)La. C.C.P. arts. 3331-3337 (accounting by succession representative); arts. 3391-3392 (discharge); arts. 3361-3381 & 3061 (sending heirs/legatees into possession; judgment of possession); arts. 3396.18-3396.19 (independent-administration closing)Verified Sep 15, 2026View source.

Louisiana law recognizes that a person named as testamentary executor may decline the appointment but prescribes no particular document. A signed written declination filed with the court states the refusal on the record.

The final account cannot be filed until the final tableau of distribution is homologated and all estate debts and legacies are paid (art. 3332(A)); estate debts may not be paid until three months after the decedent’s death (art. 3302(A)), and the tableau may not be homologated until seven days after publication of the notice of its filing (art. 3307(A))La. C.C.P. arts. 3332(A), 3302(A), 3307(A)Verified Sep 15, 2026View source.

No. The personal representative states each item's fair market value as of the date of deathLa. C.C.P. arts. 3131-3137Verified Sep 15, 2026View source; no independent appraiser is required.