Section 406. Computation by superintendent of insurance

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 insurance 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.