The court’s reasoning focused on the statutory structure. It emphasized that the Insurance Act empowers the Commissioner to adopt TWIA’s operating plan and provide for how member participation will be determined annually. The comment cited Section 2210.052, which provides that participation is determined annually in a manner specified in the operating plan, and Section 2210.0725(b), which ties the Level 1 assessment scale to that methodology. The judges explained that defining a “disaster year” — the year in which the loss occurs, regardless of when payments are made — does not dictate which year of market share data the plan must use to allocate assessments.
