Land Tax is a mythic Enchantment card from Wilds of Eldraine: Enchanting Tales (WOT), collector number 86. Current market price: — (foil $118.75), TCGplayer market prices via Scryfall.
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.