The value of any property of any commercial instrument or any written instrument representing or embodying rights concerning anything of value, labor, or services or otherwise of value to the owner shall be:
(A) The market value of such instrument if such instrument is negotiable and has a market value; and
(B) The actual value of such instrument if such instrument is not negotiable or is otherwise without a market value. For the purpose of establishing such actual value, the interest of any owner or owners entitled to part or all of the property represented by such instrument, by reason of such instrument, may be shown, even if another owner may be named in a complaint, information, or other indictment.
(Ord. 149, passed 4-2-90)