Tellier, Annotation, Tolling the Statute
of Limitations Where Process Is Not Served Before Expiration of Limitation Period, as Affected by Statutes Defining Commencement of Action, or Expressly Relating to Interruption of Running of Limitations, 27 A.L.R.2d 236 (1953) (surveying various state definitions of commencement).
"Although Leisinger claims his permissive counterclaim relates back to the filing of Jacobson's conversion claim, effectively tolling the statute
of limitations, this argument is without merit." Jacobson, 2008 SD 19, [paragraph] 30 n.7, 746 N.W.2d at 747 n.7.
Reviewing the lower court's decision for abuse of discretion, the Court found enough evidence in the record showing Plaintiffs' fear of reprisal to justify tolling the statute
until March 1994.
However, this delay can also work in the plaintiff's favor, tolling the statute
of limitations on an otherwise precluded claim.
The court concluded that the continuous representation doctrine applied to the auditor-client relationship, thereby tolling the statute
of limitations for the duration of the relationship.
(108.) Lisa Napoli, Article, Tolling the Statute
of Limitations for Survivors of Domestic Violence who Wish to Recover Civil Damages Against their Abusers, 5 CIRCLES BU.
There are three ways the government formally can commence a prosecution, whether for the purpose of tolling the statute
of limitations or otherwise.