The “special assessment” is levied directly on banks, and is referenced in 12 U.S.C. 1817(b)(5): In addition to the other assessments imposed on insured deposi

The “special assessment” is levied directly on banks, and is referenced in 12 U.S.C. 1817(b)(5): In addition to the other assessments imposed on insured depository institutions under this subsection, the Corporation may impose 1 or more special assessments on insured depository institutions in an amount determined by the Corporation if the amount of any such assessment is necessary (A) to provide sufficient assessment income to repay amounts borrowed from the Secretary of the Treasury under section 1824(a) of this title in accordance with the repayment schedule in effect under section 1824(c) of this title during the period with respect to which such assessment is imposed; (B) to provide sufficient assessment income to repay obligations issued to and other amounts borrowed from insured depository institutions under section 1824(d) of this title; or (C) for any other purpose that the Corporation may deem necessary.