Tenn. Code § 39-11-115 : CRIMINAL OFFENSES — GENERAL PROVISIONS — CONSTRUCTION —11-115 - Determination of value TEXT PDF Whenever a determination of value is necessary to assess the class of an offense in this code or the level of punishment, the determination of value shall be made by the trier of fact beyond a reasonable doubt. T.C.A. § 39-11-115 Acts 1989, ch. 591, § 1.