The settler shall receive the value of his improvements out of the proceeds of the sale, except that the value of the use of the land shall be deducted from the value of the improvements. When the cash payment is not sufficient to pay for the improvements the parish treasurer shall cause the purchaser to execute his note for the balance due in favor of the settler, his or her heirs or assigns, with personal security to the satisfaction of the person entitled to receive the money, which shall be deducted from the amount of the first installments due on account of the purchase.
La. R.S. § 41:672