Tenacious Dead
Creature — Skeleton Warrior
When this creature dies, you may pay 
. If you do, return it to the battlefield tapped under its owner's control.
Raising the bones of Hekjek the Mad proved far easier than getting them to lie back down.
John Stanko
Magic 2014 (M14)
• #118Rulings
If you control a Tenacious Dead owned by another player when it dies, you’ll control the triggered ability. However, if you choose to pay {1}{B}, it will be put onto the battlefield under its owner’s control.
(wotc • 2013-07-01)
You decide whether to pay {1}{B} when the ability resolves. If you choose not to, you won’t get another chance later.
(wotc • 2013-07-01)
Rulings
If you control a Tenacious Dead owned by another player when it dies, you’ll control the triggered ability. However, if you choose to pay {1}{B}, it will be put onto the battlefield under its owner’s control.
(wotc • 2013-07-01)
You decide whether to pay {1}{B} when the ability resolves. If you choose not to, you won’t get another chance later.
(wotc • 2013-07-01)