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Those skyrocketing home values of 2005 and 2006 are coming home to roost in 2007 property-tax statements hitting mailboxes over the next two weeks. Depending on the spending practices of local cities, schools and special districts, the statements could bring shock and worry or sighs of relief. For cash-strapped homeowners with big mortgage payments in an uncertain real-estate market, they couldn’t come at a worse time. More…