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111 - Theft and Fraud 545.02 <br />(ii) "Police dog or horse" has the same meaning as in Ohio R.C. 2921.321. <br />(jj) "Anhydrous ammonia" is a compound formed by the combination of two gaseous <br />elements, nitrogen and hydrogen, in the manner described in this subsection. <br />Anhydrous ammonia is one part nitrogen to three parts hydrogen (NH3). <br />Anhydrous ammonia by weight is fourteen parts nitrogen to three parts hydrogen, <br />which, is approximately eighty-two per cent nitrogen to eighteen per cent <br />hydrogen. <br />(kk) "Assistance dog" has the same meaning as in Ohio R.C. 955.011. <br />(ORC 2913.01) <br />545.02 DETERMI1vING PROPERTY VALUE IN THEFT OFFENSE. <br />(a) If more than one item of property or service is involved in a theft offense, the <br />value of the property or services involved for the purpose of determining the value is the aggregate <br />value of all property or services involved in the offense. <br />(b) (1) When a series of offenses under Section 545.05, or a series of violations <br />of, attempts to commit a violation of, conspiracies to violate, or <br />complicity. in violations of Section 545.05, 545.06, or 545.08, <br />545. 1 0(b)(1) or (2), or Section 545.15 or 545.20 involving a victim who <br />is an elderly person or disabled adult, is committed by the offender in the <br />offender's same employment, capacity, or relationship to another, all of <br />those offenses shall be tried as a single offense. The value of the property <br />or services involved in the series of offenses for the purpose of <br />determining the value is the aggregate value of all property and services <br />involved in all offenses in the series. <br />(2) If an offender commits a series of offenses under Section 545.05 that <br />involves a common course of conduct to defraud multiple victims, all of <br />the offenses may be tried as a.single offense. If an offender is being tried <br />for the commission of a series of violations of, attempts to commit a <br />violation of, conspiracies to violate, or complicity in violations of Section <br />545.05, 545.06 or 545.08, Section 545.10(b)(1) or (2), or Section 545.15 <br />or 545.20, whether committed against one victim or more than one victim, <br />involving a victim who is an elderly person or disabled adult, pursuant to <br />a scheme or course of conduct, all of those offenses may be tried as a <br />single offense. If the offenses are tried as a single offense, the value of <br />the property or services involved for the purpose of determining the value <br />is the aggregate value of all property and services involved in all of the <br />offenses in the course of conduct. <br />(3) In prosecuting a single offense under subsection (b)(1) or (2), it is not <br />necessary to separately allege and prove each offense in the series. <br />Rather, it is sufficient to allege and prove that the offender, within a given <br />span of time, committed one or more theft offenses in the offender's same <br />employment, capacity, or relationship to another as described in <br />subsection (b)(1) of this section or that involve a common course of <br />conduct to defraud multiple victims or a scheme or course of conduct as <br />described in subsection (b)(2) of this section. <br />(c) The following criteria shall be used in determining the value of property or <br />services involved in a theft offense: <br />(1) The value of an heirloom, memento, collector's item, antique, museum <br />piece, manuscript, document, record or other thing that has intrinsic <br />worth to its owner and that is either irreplaceable or is replaceable only <br />on the expenditure of substantial time, effort or money, is the amount that <br />would compensate the owner for its loss. <br />2006 Replacement