Louisiana Revised Statutes Tit. 41, § 135. Disposition of proceeds of sale

A. The sheriff making the sale shall deduct therefrom the expenses of advertising and his commission which shall be two percent of the amount of the bid, provided that this commission shall not exceed fifty dollars for any one day's adjudication. Except as otherwise agreed by the holders of statutory impositions and governmental liens, all proceeds from the sale of adjudicated property after deduction of the costs of the sale shall be paid pro rata to those holders, and except for the sale of property belonging to the Board of Commissioners of the Orleans Levee District, the balance of the monies derived from the sale shall be forwarded to the register of the state land office for deposit in the state treasury without delay, together with a certified statement showing the amount of the bid, the expenditure for advertising, and the amount withheld by him as commission. The balance of the monies derived from the sale of property belonging to the Board of Commissioners of the Orleans Levee District shall be forwarded directly to the Board of Commissioners of the Orleans Levee District for deposit in that board's bank accounts without delay, together with a certified statement showing the amount of the bid, the expenditure for advertising, and the amount withheld by him as commission. The levee district shall not sell any property located in the Bohemia Spillway.

B. The sheriff shall at the same time forward to the register of the state land office a proces verbal of the sale wherein he shall give a correct description of the property sold with the recital of the acts performed by him in effecting the sale, the amount of the purchase price received, the expense of advertising, the amount of his commission, and the amount in cash being forwarded to the register of the state land office.