Section 21.78.300 - Report and petition for assessmentWithin three years after the date of the entry of an order of rehabilitation or liquidation of a domestic mutual insurer or a domestic reciprocal insurer, the director may make and file a report and petition to the court setting out
(1) the reasonable value of the assets of the insurer;(2) the liabilities of the insurer to the extent thus far ascertained by the director;(3) the aggregate amount of the assessment, if any, that the director considers reasonably necessary to pay all claims, the costs and expenses of the collection of the assessments, and the costs and expenses of the delinquency proceedings in full;(4) other information relative to the affairs or property of the insurer that the director considers material.