Okla. Stat. tit. 36, § 36-1931: Report for assessment

Within three (3) years from the date an order or rehabilitation

or liquidation of a domestic mutual insurer or a domestic reciprocal

insurer was filed in the office of the clerk of the court by which

such order was made, the Insurance Commissioner may make a report to

the court setting forth:

1. The reasonable value of the assets of the insurer,

2. The insurer's probable liabilities, and

3. The probable necessary assessment, if any, to pay all claims

and expenses in full, including expenses of administration.