Land Tax

Land Tax was originally introduced in the 1994 Legends expansion as a powerful enchantment designed to assist players in thinning their decks and maintaining land parity. Its core mechanic allows a player to search their library for basic lands if they control fewer lands than an opponent, a strategic utility that quickly became a staple in white-aligned control decks. The card's design reflects the early philosophy of Magic: The Gathering, where white was explicitly granted catch-up mechanics to balance the mana-acceleration advantages often found in green.

This particular version, featuring artwork by Chuck Lukacs, appeared in The List, a curated selection of cards from throughout the game's history included in Set Boosters. Lukacs, known for his gritty and textured aesthetic, reimagined the classic card to align with more modern visual standards while respecting its utilitarian origins. Upon its inclusion in The List, the card was widely received as a welcome reprint, allowing players to access a functional, high-demand piece of game history that had seen limited availability in its original form.