West Virginia Code § 33-10-31

Report for assessment against members or subscribers of mutual or
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reciprocal insurers.
Within three years from the date an order of rehabilitation or liquidation of a domestic
mutual insurer or a domestic reciprocal insurer was entered in the office of the clerk of the
court by which such order was made, the commissioner may make a report to the court
setting forth: e
(a) The reasonable value of the assets of the insurer,
(b) The insurer's probable liabilities, and u
(c) The probable necessary assessment, if any, to pay all claims and expenses in full,
including expenses of administration.

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