law: The Andhra Pradesh reorganization Act, 2014
  50.  Arrears of taxes.
  The right to recover arrears of the tax or duty on property,
  
  including arrears of land revenue, shall belong to the successor State in which
  
  the property is situated, and the right to recover arrears of any other tax or
  
  duty shall belong to the successor State in whose territories the place of
  
  assessment of that tax or duty is included on the appointed day.