The court’s reasoning focused on the statutory structure. It emphasized that the Insurance Code authorizes the commissioner to adopt a plan of operation for TWIA and to set how member participation is determined annually. The opinion cites Section 2210.052, which directs that participation be determined annually in the manner provided by the plan of operation, and Section 2210.0725(b), which ties Class 1 assessment proportions to that method. The judges explained that defining a “catastrophe year” – the year losses occur, regardless of when they are paid – does not prescribe which year’s market‑share data the plan must use to allocate assessments.