31. the value of the building has nothing to do with it
A building is not personal property. In Iowa any arson involving a building or structure or real property of any kind is deemed Arson in the Second degree. Arson in the first degree occurs when a firefighter is killed fighting the fire or if the presence of one or more persons can be reasonably anticipated in or near the property which is the subject of the arson. Presumably this latter provision doesn't apply because he tried to set the building on fire at 4:30 in the morning.
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