§ 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.