The notary who took the inventory, or the party at whose instance it was taken, shall make duplicate copies of the proces verbal, the original proces verbal shall be returned into the court which ordered it taken, immediately upon its completion and signing. The duplicate copy shall be certified and filed with the collector of revenue. A certified copy of the proces verbal of any inventory taken in Orleans Parish may be returned in the same manner, and with the same effect as the original.
Art. 3134.Return of Proces Verbal of Inventory
Book VI. Probate Procedure · Title III. Administration of Successions · Chapter 1. Qualification of Succession Representatives · Last amended 1973 · Last verified July 30, 2026
In one sentenceArticle 3134 requires duplicate copies of the completed proces verbal of inventory -- one returned to the court that ordered the inventory, the other certified and filed with the collector of revenue -- immediately upon completion and signing, with a special rule letting a certified copy substitute for the original in Orleans Parish.
Full Text of Art. 3134
Amendment History
Amended by Acts 1972, No. 326, §2, eff. 1/1/1973.
Plain-English Summary
Completing the inventory is not the end of the process; the resulting proces verbal has to reach the right offices. Article 3134 places that duty on the notary who took the inventory, or on the party at whose request it was taken, and requires it to happen immediately once the document is finished and signed.
Two copies are required. The original proces verbal goes back to the court that ordered the inventory taken in the first place, becoming part of the succession record. A duplicate, certified as accurate, is filed with the collector of revenue, connecting the inventory to the state's revenue interest in the succession's property values.
Orleans Parish gets a variation suited to its distinct court structure: a certified copy of a proces verbal taken there may be returned to the court in the same way, and with the same legal effect, as if it were the original.
Frequently Asked Questions
Where does the completed proces verbal of inventory have to be filed?
Duplicate copies go to two places: the original to the court that ordered the inventory, and a certified copy to the collector of revenue.
Why is a copy sent to the collector of revenue?
Because the inventory establishes the estate's property values, which the state's revenue office has an interest in for successions administered in that jurisdiction.
Is there a different filing rule for Orleans Parish?
Yes. A certified copy of a proces verbal of inventory taken in Orleans Parish may be returned to the court in the same manner and with the same effect as the original.
Source & verification. Article text is reproduced verbatim from
the Louisiana Code of Civil Procedure (legis.la.gov). Enacted by the Louisiana Legislature.
Last verified July 30, 2026.
· Official source
Also known as: return of proces verbal of inventory LouisianaArticle 3134 Louisianafiling inventory with collector of revenueOrleans Parish inventory filing ruleduplicate copies succession inventory