If the tenant made it dirty, he should clean it. If the tenant moves out and leaves it dirty it should be charged against his cle aning deposit. Anything else needs to be spelled out in the rental agreement.
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Landlord, but probably only once a year. The landlord should have a tech check the filters.
Most likely this responsibility lies with the landlord, although, if this is a single family residence, the lease may require the tenant to deal with such things. Also, if the tenant caused the problem, then they might be responsible.
The landlord, because he/she owns the property.
In side the rental unit if an apartment the tenant, Outside the community If a home or Single family the tenant
Did a court adjudicate the tenant as incompetent? Then, if and when the landlord sues, that would provide the basis for a defense. You can't stop the landlord from trying to recover damages.