Louisiana Revised Statutes Tit. 9, § 1141.11. Subdivision of lots

A. A lot may be subdivided into two or more lots upon the request of the lot owner and with the approval of a supermajority vote.

B. Upon approval of the subdivision, an amendment to the declaration shall include the plat subdividing that lot; assign an identifying letter, name, or number to each lot created; and reallocate to each lot created, in any reasonable manner prescribed by the association or on any other basis that the declaration requires, the common expense liabilities, common surpluses, and voting interest in the association formerly allocated to the subdivided lot.

C. The amendment to the declaration shall be executed by an authorized officer or agent of the association and filed for registry in accordance with R.S. 9:1141.4(D). Any expenses incurred by the association in accordance with this Section shall be borne by the requesting lot owner.