Art. 5186.Account and Payment of Costs
Book IX. Miscellaneous Provisions and Definitions · Title I. Miscellaneous Provisions · Chapter 5. Payment of State Inheritance Taxes · Last amended 2025 · Last verified July 30, 2026
Full Text of Art. 5186
Amendment History
Amended by Acts 2025, No. 34, §1, eff. 8/1/2025. Amended by Acts 1981, No. 545, §1; Acts 1993, No. 852, §1; Acts 1997, No. 408, §1.
Plain-English Summary
The poverty privilege defers costs; it does not erase them. Article 5186 sets up the bookkeeping and recovery mechanism that runs alongside the privilege. Paragraph A requires the public officers to whom costs would ordinarily be payable, the clerk of court, sheriff, and others, to keep a running account of all the costs a privileged litigant incurs over the course of the case, so the amount owed is never in doubt whenever it eventually comes due.
Paragraph B addresses succession proceedings specifically. Where a party has been permitted to proceed without paying costs in a succession, the court orders those accumulated costs paid out of the succession's own assets, recognizing that a succession has a distinct fund available to cover its own administrative costs regardless of any individual party's poverty.
Paragraph C covers the more common case: an ordinary civil proceeding that ends in judgment for the indigent party. When the indigent litigant wins, the losing party is condemned to pay all costs due to a public officer, and that officer's claim is given a privilege on the judgment that ranks ahead of the indigent party's own claim or their attorney's. If instead judgment goes the other way and the indigent party is condemned to pay costs, the officer to whom those costs are due can record an affidavit of the account in the mortgage records, and that recorded affidavit carries the same effect as a judgment for the amount due, letting the officer enforce collection without a separate lawsuit.
Frequently Asked Questions
Who tracks the costs run up by a litigant proceeding without prepayment?
The public officers to whom those costs would be payable, such as the clerk of court, are required by Article 5186 to keep an account of all costs incurred over the course of the case.
How are costs paid in a succession proceeding handled under the poverty privilege?
The court orders them paid directly from the succession's own assets, rather than leaving them to the individual litigant who was granted the privilege.
Who ends up paying the accumulated costs if the indigent party wins the case?
The losing party is condemned to pay all costs due to a public officer, and that officer's claim carries a privilege on the judgment superior to the rights of the indigent party or their attorney.
What happens if the indigent party loses and owes costs?
The public officer to whom costs are due can record an affidavit of the account in the mortgage records, and that recorded affidavit has the same effect as a judgment for the amount owed.