Oklahoma Code § 36-1931

Title 36. Insurance: Report for assessment
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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.

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