(2) Controverted claims belonging to claimants residing in reciprocal states may either:
(a) Be proved in this state as provided by law; or
(b) If ancillary proceedings have been commenced in such reciprocal states, be proved in those proceedings.
(3) In the event a claimant elects to prove a claim in ancillary proceedings, if notice of the claim and opportunity to appear and be heard is afforded the domiciliary receiver of this state as provided in ORS 734.270 with respect to ancillary proceedings in this state, the final allowance of such claim by the courts in the ancillary state shall be accepted in this state as conclusive as to its amount, and shall also be accepted as conclusive as to its priority, if any, against special deposits or other security located within the ancillary state. [Formerly 751.040]