# 2023 Magic: The Gathering Commander Masters #37

> The 2023 Commander Masters release features this foil mythic rare Land Tax enchantment, designated as card number 37 in the set.

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## Identity

- **Year**: 2023
- **Manufacturer brand**: Magic: The Gathering
- **Set / series**: Commander Masters
- **Card number**: #37
- **Product type**: TCG_CARD

## Description

Collectors of trading card games often seek out specific interactions that define their decks, and the 2023 Commander Masters set offers a distinctive foil treatment for the enchantment known as Land Tax. Designated as card number 37 in this compilation, this mythic rare card allows players to search their library for basic lands when opponents control more lands than they do, making it a functional piece for white mana acceleration strategies. The foil finish adds visual appeal, distinguishing it within the Commander Masters catalog for those who value both gameplay utility and aesthetic presentation. As part of the Magic: The Gathering brand's Commander Masters series, this product represents a curated selection of powerful cards designed for the format, appealing to enthusiasts who build around specific mechanical themes. For investors and hobbyists alike, acquiring cards from this release provides a tangible connection to the evolving landscape of competitive and casual play. The card's design and rarity make it a notable entry for completing set collections or enhancing specific deck archives.

## FAQ

### What type of card is Land Tax in Magic: The Gathering?

Land Tax is an enchantment card in the Magic: The Gathering trading card game. It has a mana cost of one white mana and allows the controller to search for basic lands when an opponent has more lands in play.

### What is the significance of the Commander Masters set?

Commander Masters is a special release in the Magic: The Gathering product line that features reprints of powerful cards popular in the Commander format. The 2023 iteration includes unique foil treatments and curated card selections for this game mode.

### Is the Land Tax card #37 in the Commander Masters set?

Yes, within the 2023 Commander Masters set, Land Tax is assigned the card number 37. It is classified as a mythic rare card with a foil finish.

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## Companion files

- [llms.txt](https://supercatch.com/llms.txt) — site-level concise index.
- [llms-full.txt](https://supercatch.com/llms-full.txt) — site-level expanded corpus.
- [ai.txt](https://supercatch.com/ai.txt) — AI training and licensing terms.

Last verified: 2025-11-29.