Iowa Code
Chapter 714 - THEFT, FRAUD, AND RELATED OFFENSES
Section 714.14 - Value for purposes of fraudulent practices.

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 to market 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 which occur in approximately the same location or time period so that the fraudulent practices are attributable to a single scheme, plan, or conspiracy, these acts may be considered as a single fraudulent practice and the value may be the total value of all money, property, and services involved.
[C79, 81, §714.14]
84 Acts, ch 1162, §2; 2014 Acts, ch 1055, §3; 2015 Acts, ch 30, §193
Referred to in §96.16

Structure Iowa Code

Iowa Code

Title XVI - CRIMINAL LAW AND PROCEDURE

Chapter 714 - THEFT, FRAUD, AND RELATED OFFENSES

Section 714.1 - Theft defined.

Section 714.2 - Degrees of theft.

Section 714.3 - Value.

Section 714.4 - Claim of right.

Section 714.5 - Library materials and equipment — unpurchased merchandise — evidence of intention.

Section 714.6 - Land.

Section 714.6A - Video or equipment rental property theft — evidence of intention — affirmative defense.

Section 714.7 - Operating vehicle without owner’s consent.

Section 714.7B - Theft detection devices — shield or removal prohibited.

Section 714.7C - Theft of pseudoephedrine — enhancement.

Section 714.7D - Retail motor fuel.

Section 714.8 - Fraudulent practices defined.

Section 714.9 - Fraudulent practice in the first degree.

Section 714.10 - Fraudulent practice in the second degree.

Section 714.11 - Fraudulent practice in the third degree.

Section 714.12 - Fraudulent practice in the fourth degree.

Section 714.13 - Fraudulent practice in the fifth degree.

Section 714.14 - Value for purposes of fraudulent practices.

Section 714.15 - Reproduction of sound recordings.

Section 714.16 - Consumer frauds.

Section 714.16A - Additional civil penalty for consumer frauds committed against elderly — fund established.

Section 714.16B - Identity theft — civil cause of action.

Section 714.16C - Consumer education and litigation fund.

Section 714.17 - Unlawful advertising and selling of educational courses.

Section 714.18 - Evidence of financial responsibility.

Section 714.19 - Nonapplicability.

Section 714.20 - One contract per person.

Section 714.21 - Penalty.

Section 714.21A - Civil enforcement.

Section 714.22 - Trade and vocational schools — exemption — conditions.

Section 714.23 - Refund policies — penalty.

Section 714.24 - Additional requirements.

Section 714.25 - Disclosure.

Section 714.26 - Intellectual property counterfeiting.

Section 714.27 - Scrap metal transactions and reporting — penalties.

Section 714.28 - Claims against purchased or pledged goods held by pawnbrokers.

Section 714.29 - Records filed with intent to harass or defraud.