Rule 66 - Receivers, assignees for the benefit of creditors and statutory and other liquidators; claims against such officers(A) Actions; appointment; procedure. An action wherein a receiver, assignee for the benefit of creditors or statutory, or other liquidator has been appointed shall not be dismissed except by order of the court. Administration of such estates shall be in accordance with the practice heretofore followed. In all other respects the action in which the appointment of such officer is sought or which is brought by or against him is governed by these rules. (B) Statement of assets and liabilities. Whenever a receiver, assignee for the benefit of creditors, statutory or other liquidator shall have been appointed to take over the business or assets of any person, organization, or partnership, the court appointing such officer may, or upon petition of any interested person shall, fix a time within which the person, or members, owners, agents or officers of the business or assets so placed in the hands of the officer, shall file with the clerk of the court in which such proceedings are had, a full, complete, itemized statement in affidavit form, setting forth in detail all the assets and all the liabilities of such person, organization or partnership including a list of the names and addresses of all known creditors. In case of noncompliance, the statement shall be prepared by the liquidator. (C) Notice of appointment - Time within which to file claims. After such statement is filed, such officer shall give reasonable notice of his appointment by publication as ordered by the court, and the receiver shall mail a copy of said notice to all creditors listed on the statement so filed or prepared. Said notice shall state the date of appointment of the receiver and the period of time, as shall have been fixed by the court, within which creditors may file claims. Said period of time shall not be less than six [6] months from said date of appointment.
(D) Claims. The procedure for the filing, consideration, allowance or trial of claims in receiverships and assignments for the benefit of creditors, or statutory or other liquidations, shall, insofar as is practicable, conform with the procedure relating to claims in decedents' estates. (E) Claims which must be paid without filing. A receiver, assignee for the benefit of creditors, statutory or other liquidator shall pay or make distributions according to priorities as required by law upon all claims, whether properly filed or filed within the allowed time after the appointment of the officer, if: (1) liquidated in amount or capable of liquidation by a mathematical computation; (2) the claim was owing and could have been filed and proved after the officer's appointment; and (3) it is shown to be unpaid or owing upon the books or records of the debtor regularly and currently maintained for the purpose of showing the status of claims of such class. Payment or distribution hereunder may be recovered by the officer or his successor to the extent it was excessive, not owing, or not payable. Upon petition of any interested person or the officer prior to final distribution or along with a petition for final distribution, the court may determine the existence or nonexistence of claims subject to this subdivision and may issue appropriate orders for payment or nonpayment as the case may be.