Land Tax | Magic: The Gathering
Formats Land Tax is Legal in
Official Oracle Text for Land Tax
Official Rulings for Land Tax
10/1/2009 : 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.
10/1/2009 : You shuffle your library if you search, even if you don't put any basic land cards into your hand.