(1) Assessments shall be made only against members having a policy during a policy year reporting a deficiency on Form OIR-EX, line 13. The assessment for each policy year shall be prorated among all policyholders for that policy year as follows:
X/Y x A = B
X
=
Assessment needed for a specific policy year.
Y
=
Total earned premium for the policy year being assessed.
A
=
Each member’s earned premium for the policy year being assessed.
B
=
Assessment due from the member.
    (2) For funds reporting on a calendar-accident year basis earned premiums shall include endorsement premiums, post-year audit adjustments and retro rating plan adjustments. For any reassessment necessary, eliminate from the total premiums earned during the policy year (Y) earned premiums of members who fail to pay the assessment. In calculating the amount of assessment necessary, reasonable estimates of the amount of the assessment that will not be collectible may be utilized.
Rulemaking Authority 624.308 FS. Law Implemented 624.307(1), 624.470, 624.474, 624.488 FS. History-New 12-17-90, Formerly 4-78.025, 4-188.025.