Illinois Code § 720 ILCS 5/15-9

Value.
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As used in this Part C, the "value" of property consisting 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 the complaint, information or indictment.

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