law-ad-valorem-tax-suits | ad valorem taxes who is responsible to pay property tax? | past-due property taxes, penalties and interest | tax bill mailing date no delinquency notice | nonreceipt of tax bill or notice of delinquency | presumption of receipt | tax bill mailed to incorrect address, returned as undeliverable | property tax delinquency evidence need to prove and rebut prima facie case | certified tax records, certified delinquent tax statement | tax lien | tax suit foreclosure | sheriff's sale | surplus proceeds |