Within three (3) years from the date an order of rehabilitation or liquidation of a domestic mutual insurer or domestic reciprocal insurer was filed in the office of the clerk of the court by which such order was made, the superintendent may make a report to the court setting forth:

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A. the reasonable value of the assets of the insurer; B. the insurer’s probable liabilities; and

C. the probable necessary assessment, if any, to pay all claims and expenses in full, including expenses of administration.