N.Y. Real Property Actions & Proceedings Law § 406: Computation by superintendent of financial services

§ 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.