Elderly neighbor took deco rocks from my property and claim the ownership

I concur with Attorney Shepard. Try to resolve the issue without upsetting your neighbor by working through the POA agent. Peace in the neighborhood may be worth much more than the hassle of legal action, especially if the POA agent is willing to resolve the matter.

Unfortunately, we're all getting older, and someday you and I are going to be the elderly neighbor next door who does weird stuff. Show a little compassion and accept the offer of replacement decorative rocks. In the long run, you'll come out way ahead. Let's say the police do charge your elderly neighbor with theft of the rocks. You can plan on spending time with investigators taking reports, then you would receive a subpoena to testify against her in court, which will easily take at least a day of your life. You might receive minimal witness fees that won't even pay for your gas to the courthouse. If she's convicted, you'd be entitled to restitution... but what are the rocks worth? Suing her would require even more of an investment in your time and money... which is probably worth more than the rocks, too. More than 300 years ago, the philosopher Voltaire said, "I was only ruined but twice; once when I lost a lawsuit and once when I won one." His point is even more true today than it was in his day: suing someone else places almost as much strain on your life as getting sued yourself.