NANCY (AFP) - A Frenchwoman found proof of the maxim that nothing in life is certain except death and taxes, when she received a bill in the name of a grandfather who died in 1949. I didnt think Id hear any more about my grandfather, whom I never knew, Martine Courtois told AFP, after reading the 13-euro (18-dollar) land inheritance tax bill addressed to her grandfather, Pierre Barotte. Everything was done legally at the time, we didnt get any demands from the tax office, said Courtois, who lives in the small eastern town of Bruyeres. The local tax office said the situation was entirely normal and happens all the time when an unpaid tax debt, through interest or late payment fees, goes beyond 12 euros.BP