(a) If the department determines the value or market value of an insurer's investment in or on real estate or an improvement to real estate, the insurer is entitled to make a written request for a written finding by the commissioner in relation to that determination.
(b) Not later than the 10th day after the date the commissioner receives a request under Subsection (a), the commissioner shall enter a written order or finding that:
(1) states separately the department's findings on each factor or matter on which the department relied in making the determination; and
(2) includes the name and address of each person who provided evidence relating to a factor or matter on which the department relied in making the determination.
(c) The commissioner shall provide to the insurer that requested a written finding under this section a copy of the finding or order.