A judgment ordering the public sale of property to effect a partition under the provisions of this Chapter shall order, out of the proceeds of such sale, all of the following:

            (1) The reimbursement to a co-owner of the amount proven to be due the co-owner for the payment of taxes on the property, and the expenses of preservation of the property.

            (2) The payment to a co-owner of the amount proven to be due the co-owner by another co-owner who has received and retained the fruits and revenues of the property.

            Acts 2020, No. 281, §2, eff. June 11, 2020.