§ 406. Computation by superintendent of financial services. Any court,
judge, referee or other judicial or administrative officer by whom any
valuation under this article must be made is authorized to transmit to
the superintendent of financial services such statement of facts as is
necessary to permit the required computation, and such superintendent
shall thereupon make the computation and, without charge, certify the
same to the court or other officer submitting such statement. Any such
certificate shall be conclusive evidence that the method of computation
adopted therein is correct.