Land Tax is a rare Enchantment card from Magic: The Gathering (Judge Gift Cards 2010, G10).
Rare
Judge Gift Cards 2010 (G10)
{W}
Mana Value
1
Colors
W
Card Text
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.