West Virginia Code § 33-10-18

Proof of claims
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(a) All claims against an insurer against which delinquency proceedings have begun shall set
forth all of the following that are applicable:
(1) In reasonable detail, the amount of the claim, or the basis upon which the amount can be
ascertained;
(2) The facts upon which the claim is based, including any consideration given for it;
(3) The priorities asserted, if any;
(4) The identity and amount of any security on the claim;
(5) The payments made on the debt, if any; and
(6) A statement that the sum claimed is justly owing and whether there is a right of setoff,
counterclaim or defense to the claim.
(b) All claims shall be verified by the affidavit of the claimant, or someone authorized to act
on his or her behalf and having knowledge of the facts and shall be supported by any
documents as may be material thereto.
(c) All claims filed in this statee shall be filed with the receiver, whether domiciliary or
ancillary, in this state on or before the last date for filing as specified in this article.
(d) When a claim is denied, in whole or in part, by the liquidator, written notice of the
determination shall be given to the claimant or his or her attorney by first class mail at the
address shown in the proof of claim. Within sixty days from the mailing of the notice, the
claimant may file his or her objections with the liquidator. If no such filing is made, the
claimant may not further object to the determination.
(e) Whenever objections are filed with the liquidator and the liquidator does not alter his or
her denial of the claim as a result of the objections, the liquidator shall ask the court for a
hearing as soon as practicable and give notice of the hearing by first class mail to the
claimant or his or her attorney and to any other persons directly affected, not less than ten
nor more than thirty days before the date of the hearing. The matter may be heard by the
court or by a court-appointed referee who shall submit findings of fact along with his or her
recommendation. Upon receipt of the report, the court shall fix a time for hearing the claim
and shall direct that the claimant or the receiver, as the court shall specify, shall give such
notice as the court shall determine to any persons as shall appear to the court to be
interested therein. All such notices shall specify the time and place of the hearing and shall
concisely state the amount and nature of the claim, the priorities asserted, if any, and the
recommendation of the receiver with reference thereto.
(f) At the hearing, all persons interested shall be entitled to appear and the court shall enter
an order allowing, allowing in part, or disallowing the claim. Any such order shall be
considered an appealable order.

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