West Virginia Code § 33-21-18

Assessments -- Generally
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(a) Assessments may from time to time be levied upon subscribers of a domestic reciprocal
insurer liable therefor under the terms of their policies by the attorney upon approval in
advance by the subscribers' advisory committee; or by the receiver, conservator,
rehabilitator or liquidator, in liquidation proceedings of the insurer.
(b) Each such subscriber's share of a deficiency for which an assessment is made, but not
exceeding in any event his aggregate contingent liability as computed in accordance with
section twenty of this article, shall be computed by applying to the premium earned on the
subscriber's policy or policies during the period to be covered byu the assessment, the ratio of
the total deficiency to the total premiums earned during such period upon all policies subject
to the assessment. t
(c) In computing the earned premiums for the purposes of this section, the gross premium
received by the insurer for the policy shall be used as a base, deducting therefrom only
charges not recurring upon the renewal or extensioln of the policy.
(d) No such subscriber shall have an offset against any assessment for which he is liable, on
account of any claim for unearned premiumi or losses payable.

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