Wisconsin Code § 612.35

Borrowing and repayment
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A town mutual may
borrow money to pay losses or expenses, but before obtaining a
loan which would bring its indebtedness, including debit balances
from reinsurance arrangements under s. 612.33 (1) above 50 percent of its assets including assessments levied and collectible
which are not overdue, it shall report the amount and purpose of
the loan and all outstanding loans and debit balances to the commissioner. The commissioner may thereupon order the town mutual to levy an assessment to repay its indebtedness, establish a
surplus, or both, within a reasonable time not less than 60 days
after notice.

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