Land Tax

Land Tax was originally introduced in the 1994 Legends expansion as a powerful enchantment designed to provide white decks with a consistent way to keep pace with the land ramp of other colors. By allowing a player to search their library for basic lands when an opponent controls more, it became a cornerstone of white utility in Magic: The Gathering. Its inclusion in the 2021 Secrets of Strixhaven Commander release served to make this staple card more accessible to players, reflecting its enduring status as a highly sought-after tool for balancing resources in long-form multiplayer formats.

This specific printing features new illustrative work by Chuck Lukacs, who departed from the card's original aesthetic to create an image that aligns with the academic, arcane theme of the Strixhaven setting. Lukacs utilized his characteristic painterly style to portray the essence of taxation within the mystical context of the university, framing the concept as a scholarly requirement rather than a purely fiscal one. The design was well-received by players, who appreciated the thematic integration of a classic, mechanically potent card into the lore of the new magical institution.