The period within which a prosecution must be commenced under the provisions of § 130.02 or other applicable statute is extended under the following conditions:
(A) A prosecution for theft involving a breach of a fiduciary obligation to the aggrieved person may be commenced as follows:
(1) If the aggrieved person is a minor or a person under legal disability then during the minority or legal disability or within one year after the termination thereof.
(2) In any other instance, within one year after the discovery of the offense by an aggrieved person, or by a person who has legal capacity to represent an aggrieved person or has a legal duty to report the offense, and is not himself a party to the offense; or in the absence of such discovery, within one year after the proper prosecuting officer becomes aware of the offense. However, in no such case is the period of limitation so extended more than 3 years beyond the expiration of the period otherwise applicable.
(B) A prosecution for any offense based upon misconduct in office by a public officer or employee may be commenced within one year after discovery of the offense by a person having a legal duty to report such offense, or in the absence of such discovery, within one year after the proper prosecuting officer becomes aware of the offense. However, in no such case is the period of limitation so extended more than three years beyond the expiration of the period otherwise applicable.
(C) A prosecution for theft involving real property exceeding $100,000 in value under ILCS Ch. 720, Act 5, § 16-1, identity theft under ILCS Ch. 720, Act 5, § 16G-15, aggravated identity theft under ILCS Ch. 720, Act 5, § 16G-20, or any offense set forth in ILCS Ch. 720, Act 5, § 16H may be commenced within seven years of the last act committed in furtherance of the crime.
(ILCS Ch. 720, Act 5, § 3-6)