Land Tax

At the beginning of your upkeep, if an opponent controls more lands than you, you may search your library for up to three basic land cards, reveal them, put them into your hand, then shuffle.

CMC

Set

PTC

Rarity

rare

Price

$16.31

FORMATS

CommanderSTAPLE 4.3%

Brawl (Historic)STAPLE 3.5%

DraftNOT LEGAL

StandardNOT LEGAL

ModernNOT LEGAL

PioneerNOT LEGAL

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WWizards of the Coast2006-10-15
Official Ruling
You can fetch any of the "Snow-Covered" lands, since they all also have the supertype basic.
WWizards of the Coast2009-10-01
Official Ruling
This ability has an "intervening 'if' clause." That means (1) the ability won't trigger at all unless any one of your opponents controls more lands than you, and (2) the ability will do nothing if you control at least as many lands as each of your opponents by the time it resolves.
WWizards of the Coast2009-10-01
Official Ruling
You shuffle your library if you search, even if you don't put any basic land cards into your hand.

Rulings via Scryfall

COMMENTS · 1

WO
Wizards of the Coast2012-06-20 · edited
Land Tax was unbanned in legacy on June 20, 2012. While the Legacy metagame is healthy, the DCI is still interested in occasionally unbanning some cards to see if they improve the format. Land Tax has been banned since 2004, doesn't seem to directly add to the top decks, and could make the format even more diverse. While there is always some risk in unbanning a powerful card, the DCI thinks this is a reasonable risk to take. Source: https://magic.wizards.com/en/news/feature/june-20-2012-dci-banned-restricted-list-announcement-2012-06-20