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 Director of the Department of Consumer and Business Services 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.