Colorado Code § 18-4-414

Evidence of value
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(1) For purposes of this part 4, when theft occurs from a
store, evidence of the retail value of the thing involved shall be prima facie evidence of the value
of the thing involved. Evidence offered to prove retail value may include, but shall not be limited
to, affixed labels and tags, signs, shelf tags, and notices.
(2) For the purposes of this part 4, in all cases where theft occurs, evidence of the value
of the thing involved may be established through the sale price of other similar property and may
include, but shall not be limited to, testimony regarding affixed labels and tags, signs, shelf tags,
and notices tending to indicate the price of the thing involved. Hearsay evidence shall not be
excluded in determining the value of the thing involved.

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