this happened in florida 3 years ago, my friend was 13 when she was raped, she is now 16, and she never told anyone except me and one other friend until now
Go to the police, let them do their work. And/Or contact a lawyer about a civil suit.
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It was a horrific crime then and it remains so today. While there may be proof problems there are definitely not any statute of limitations problems.
Your friend should tell her parents and then go with them to the police station. One thing that you can count on is that the cops will treat her gingerly and will call in professionals who are trained in assisting sexual battery victims to recount their tragedies with minimal further consequence.
The only caution flag that I waive is to be sure that the allegations are fact and not fiction, because once gravity takes that snowball down the mountain there is no stopping it.
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She needs to report it immediately. No statute of limitations issue.