This section contains the nature of the case and procedural background.

On January 29, 1996, Keith and Evelyn Wilson, (Ds), husband and wife, were charged with theft by taking and theft by deception on or about April-October 1992. Ds moved to dismiss the charge under the three-year statute of limitations. The prosecution was dismissed, and the State appealed. The allegations were that Ds staged a burglary at their home and then fraudulently collected monies from their insurance carrier for the reported losses. The company eventually sent Ds a check on October 9, 1992, for their alleged losses. On September, 26 and 29, 1995, Ds' son Ryan told the sheriff that Ds' parents had staged the burglary to pay for a new front door. The daughter confirmed the story and a warrant was obtained in December 1995 and some of the property that had been 'stolen' was found. The district court found that the crime had been completed on October 9, 1992, the date Ds cashed the insurance check, and therefore their prosecution was barred by the statute of limitations. The court also ruled that the State had discovered the fraud before the three-year period and for that reason the one-year extension for crimes of fraud was not applicable.

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