BEASLEY, Judge.
The issue for decision is whether or not defendant Lowman's prosecution for 14 counts of theft by conversion, OCGA § 16-8-4, of funds entrusted to him as executor of his father's estate is time-barred. The court granted Lowman's plea based on the statute of limitation, and the State appeals. Defendant denominated his plea as one in abatement but sought to bar prosecution and not merely to delay it. Because the grant of the plea, which was in essence...
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