Cheapest priced copy (Pro Tour Collector Set): $18.99 at Card Kingdom, near mint, their price list as of .
Land Tax 
Enchantment · Rare · Pro Tour Collector Set · #ml34
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.
Legal inCommanderLegacyVintage
Not legal inBrawlStandardPioneerModernPauper
24 printings · $18.99 to $199.99 at Card Kingdom
| Set | Number | Rarity | Card Kingdom | Foil |
|---|---|---|---|---|
| Double Masters | 20 | Mythic | $21.99Out of stock | $37.99 |
| Fourth Edition Foreign Black Border | 34 | Rare | — | — |
| Fourth Edition | 34 | Rare | $29.99 | — |
| Battlebond | 94 | Mythic | $19.99 | $37.99 |
| Battle Royale Box Set | 35 | Uncommon | $27.99 | — |
| Commander Masters | 37 | Mythic | $20.99 | $39.99 |
| Commander Masters | 464 | Mythic | — | — |
| Judge Gift Cards 2010 | 5 | Rare | — | $79.99 |
| Legends | 26 | Uncommon | $79.99 | — |
| The List | BBD-94 | Mythic | $20.99 | — |
| Pro Tour Collector Set | bl34 | Rare | $18.99 | — |
| Pro Tour Collector Set | et34 | Rare | $19.99 | — |
| Pro Tour Collector Set | ml34 | Rare | $19.99Out of stock | — |
| Pro Tour Collector Set | pp34 | Rare | $18.99 | — |
| Pro Tour Collector Set | pp34sb | Rare | $19.99 | — |
| Pro Tour Collector Set | shr34 | Rare | $18.99 | — |
| Renaissance | 13 | Uncommon | — | — |
| The Zeta Set | 5 | Rare | — | — |
| The Zeta Set | 126 | Rare | — | — |
| The Zeta Set | 247 | Rare | — | — |
| Secrets of Strixhaven Commander | 153 | Mythic | $20.99 | — |
| Wilds of Eldraine: Enchanting Tales | 9 | Mythic | $23.99 | $37.99 |
| Wilds of Eldraine: Enchanting Tales | 66 | Mythic | $22.99 | $49.99 |
| Wilds of Eldraine: Enchanting Tales | 86 | Mythic | — | $199.99 |
3 rulings from Wizards of the Coast
- 15 October 2006You can fetch any of the "Snow-Covered" lands, since they all also have the supertype basic.
- 1 October 2009This 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.
- 1 October 2009You shuffle your library if you search, even if you don't put any basic land cards into your hand.