Louisiana Revised Statutes Tit. 38, § 3106. Expenses incidental to transfer of property

A. In addition to amount otherwise authorized by this Chapter, the agency may reimburse the owner of real property acquired for a project for reasonable and necessary expenses incurred for penalty costs for prepayment of any mortgage entered into in good faith encumbering such real property if such mortgage is on record or has been filed for record as provided by law on the date of approval by the head of the agency of the location of such project.

B. No payment received under this Chapter shall be considered as income for purposes of the state income tax law; nor shall such payments be considered as income or resources to any recipient of public assistance and such payment shall not be deducted from the amount of aid to which the recipient would otherwise be entitled to under the state welfare act.