Within three years from the date an order of 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 commissioner of insurance may make a report to the court setting forth each of the following:
(1) The reasonable value of the assets of the insurer.
(2) The insurer's probable liabilities.
(3) The probable necessary assessments, if any, to pay all claims and expenses in full, including expenses of administration.