Appellate Division of the Supreme Court of the State of New York November 1, 2012 (Selective Insurance Company of America v. State of New York Workers' Compensation Board)

OPINION OF THE COURT

Spain, J.

Petitioners are insurance carriers authorized to provide workers’ compensation insurance in New York. Pursuant to the self-supporting mechanism for the workers’ compensation system, the Workers’ Compensation Board collects assessments from carriers in order to fund the Board’s administrative and *74operational expenses (see Workers’ Compensation Law § 151), the