La. Civ. Code art. 1261
Current with operative changes from the 2024 Third Special Legislative Session
If within the time and in the form prescribed in the chapter which treats of partitions, the donee has made his election to collate in kind the immovable property which has been given to him, and it is afterwards destroyed, without the act or fault of the donee, the loss is borne by the succession, and the donee shall not be bound to collate the value of the property.
La. C.C. § 1261