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 \n
Notes of Decisions
State of Iowa v. John Robert Hoyman, 863 N.W.2d 1 (Iowa 2015).
· cites it 16× “See Iowa Code § 714.14 . The defendant insists those instructions failed to clearly require the jury to determine he had obtained money or property through each false entry that was being aggregated, as the aggregation statute requires, not merely that more than ten thousand…”
State v. Jacobs, 644 N.W.2d 695 (Iowa 2001).
· cites it 2× “A similar aggregation provision is contained in section 714.14 with respect to fraudulent-practice offenses.”
State v. McSorley, 549 N.W.2d 807 (Iowa 1996).
“The concept of money, property, or service "obtained'’ is also suggested in § 714.14, which defines value for purposes of fraudulent practices.”
State of Iowa v. Lorraine Ann Messer, 822 N.W.2d 116 (Iowa 2012).
“§ 714.14. The parties do not dispute the amount of the unpaid tax or the value of the cigarettes, but disagree over which amount determines the degree of the fraudulent practice.”
Amended July 13, 2015 State of Iowa v. John Robert Hoyman (Iowa 2015).
· cites it 16× “See Iowa Code § 714.14 . The defendant insists those instructions failed to clearly require the jury to determine he had obtained money or property through each false entry that was being aggregated, as the aggregation statute requires, not merely that more than ten thousand…”
— Iowa Code § 714.14(2) — 1 case
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