Affidavits of small succession are no longer required to be filed with the Louisiana Department of Revenue (LDR). Act 81 of the 2009 Regular Session of the Louisiana Legislature amended Louisiana Code of Civil Procedure (La. CCP) Article. 3432 and repealed Article. 3433 to no longer require an affidavit of small succession to be submitted to LDR. Act 81 further amended La. CCP Article 3421 to change the definition of small succession. Beginning January 1, 2010, “small succession” is defined as the succession of a person who dies owning an interest in property located in Louisiana which has a gross value of $75,000 or less.