Indiana Code
Chapter 4. Unclaimed Property in Possession of Repossessors of Motor Vehicles or Watercraft
32-34-4-3. "Value" Defined

Sec. 3. As used in this chapter, "value" means the amount of money that a reasonable person would estimate a willing buyer would pay for an item of personal property.
[Pre-2002 Recodification Citation: 32-9-9-3.]
As added by P.L.2-2002, SEC.19.