La. Civ. Code art. 1269
Current with operative changes from the 2024 Third Special Legislative Session
When the donee has elected to collate the immovable property given him by taking less on the part which comes to him from the succession, the collation must be made according to the value which the immovable property had at the opening of the succession, a deduction being made for the expenses incurred thereon, in conformity with what has been heretofore prescribed.
La. C.C. § 1269