(A) When a person is charged with a violation of § 131.02, involving property value or an amount of physical harm of $500 or more, the jury or court trying the accused shall determine the value of the property or amount of physical harm and, if a guilty verdict is returned, shall return the finding as part of the verdict. In any such case it is unnecessary to find or return the exact value or amount of physical harm (R.C. § 2945.75 applies), and it is sufficient if the finding and return is to the effect that the value or amount of physical harm was $500 or more.
(B) The following criteria shall be used in determining the value of property or amount of physical harm involved in a violation of § 131.02:
(1) If the property is an heirloom, memento, collector's item, antique, museum piece, manuscript, document, record, or other thing that is either irreplaceable or is replaceable only on the expenditure of substantial time, effort, or money, the value of the property or the amount of physical harm involved is the amount that would compensate the owner for its loss.
(2) If the property is not covered under division (B)(1) of this section, and the physical harm is such that the property can be restored substantially to its former condition, the amount of physical harm involved is the reasonable cost of restoring the property.
(3) If the property is not covered under division (B)(1) of this section, and the physical harm is such that the property cannot be restored substantially to its former condition, the value of the property, in the case of personal property, is the cost of replacing the property with new property of like kind and quality, and in the case of real property or real property fixtures, is the difference in the fair market value of the property immediately before and immediately after the offense.
(C) As used in this section,
FAIR MARKET VALUE has the same meaning as in § 131.20.
(D) Prima facie evidence of the value of property, as provided in § 131.20(E), may be used to establish the value of property pursuant to this section.
(R.C. § 2909.11)