714.14 Value for purposes of fraudulent practices. 1. The value of property or service is its highest value by any reasonable standard at the time the fraudulent practice is committed. Reasonable standard includes but is not limited tomarket value within the community, actual value, or replacement value. 2. If money, property, or a service involved in two or more acts of fraudulent practice is from the same person or location, or from different persons by two or more acts whichoccur in approximately the same location or time period so that the fraudulent practices areattributable to a single scheme, plan, or conspiracy, these acts may be considered as a singlefraudulent practice and the value may be the total value of all money, property, and servicesinvolved. [C79, 81, §714.14]84 Acts, ch 1162, §2; 2014 Acts, ch 1055, §3; 2015 Acts, ch 30, §193Referred to in §96.16 Sat Dec 23 12:29:25 2023 Iowa Code 2024, Section 714.14 (19, 0)
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