Iowa statute
Iowa Code § 714.14 — Value for purposes of fraudulent practices
Current through 2026 Iowa Code (enactments effective on or before 2026-01-01, through the 2025 Regular Session, 91st G.A.)
Part of Chapter 714: Theft, Fraud, and Related Offenses, Iowa Code.
Full text of Iowa Code § 714.14
Statutory text current through the 2026 Iowa Code (enactments effective on or before 2026-01-01, through the 2025 Regular Session, 91st G.A.). This publication reproduces the statutory text of the official 2026 Iowa Code (Legislative Services Agency); it is not the official publication of the State of Iowa.
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.
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