Land Tax

Mana cost: {W}
Type: Enchantment
Set: Fourth Edition #34 (rare)
Price: $20.46 USD

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.

Land Tax has 26 printings, first in Legends (1994). EDHREC ranks it #355 among Commander cards. It appears most in Giada, Font of Hope decks (16,863 on EDHREC). 1 public deck on TCG runs it. It has 3 official rulings.

Legality

commander: legal
legacy: legal
vintage: legal
pauper: not legal
modern: not legal
pioneer: not legal
standard: not legal
brawl: legal

Public decks that run Land Tax

Silverquill Influence - Secrets of Strixhaven, led by Killian, Decisive Mentor

Commanders that run Land Tax most

Deck counts from EDHREC.

Giada, Font of Hope: 16,863 decks
Killian, Decisive Mentor: 8,859 decks
Anti-Venom, Horrifying Healer: 6,425 decks
Kaalia of the Vast: 6,104 decks
Grand Arbiter Augustin IV: 5,072 decks
Light-Paws, Emperor's Voice: 3,773 decks
Oloro, Ageless Ascetic: 3,761 decks
Myrel, Shield of Argive: 3,741 decks

Often played with Land Tax

Cards that show up in the same decks on EDHREC.

Rulings

2006-10-15: You can fetch any of the "Snow-Covered" lands, since they all also have the supertype basic.
2009-10-01: 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.
2009-10-01: You shuffle your library if you search, even if you don't put any basic land cards into your hand.