# 2009 Magic: The Gathering Masters Edition III #17

> The 2009 Masters Edition III foil version of Land Tax, a rare white enchantment card designed to help players accelerate their land base.

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## Identity

- **Year**: 2009
- **Manufacturer brand**: Magic: The Gathering
- **Set / series**: Masters Edition III
- **Card number**: #17
- **Product type**: TCG_CARD

## Description

Released in 2009 as part of the Masters Edition III set, the Land Tax card is a staple white enchantment within the Magic: The Gathering trading card game. Identifiable by its card number 17 and foil finish, this rare card offers a strategic advantage for players seeking to accelerate their resource development. Created by artist Brian Snõddy, the card features a mana cost of one white mana and falls under the white color identity, making it easily integrated into decks focused on land acceleration. The core mechanic of Land Tax activates during the upkeep phase. If an opponent controls more lands than the controller, the player may search their library for up to three basic land cards, reveal them to their opponent, add them to their hand, and then shuffle their library. This ability allows for significant tempo swings, helping players overcome board states where they are behind on resources. As a result, Land Tax has long been a sought-after card among collectors and players who appreciate its utility in various formats. The foil treatment adds a layer of visual appeal, distinguishing this version from non-foil prints. Collectors often seek out foil versions for their aesthetic qualities and the enhanced tactile experience they provide during gameplay. Whether you are building a competitive deck or expanding your collection, the Land Tax foil card from Masters Edition III remains a significant piece of Magic history.

## FAQ

### What does the Land Tax card do in Magic: The Gathering?

Land Tax is a white enchantment that allows you to search your library for up to three basic lands if an opponent has more lands than you during your upkeep. This helps accelerate your land base and catch up in resource development.

### What set is the Land Tax foil card from?

The foil version of Land Tax featured here is from the Masters Edition III set, released in 2009. This set consists of reprints of popular cards from earlier Magic expansions.

### Who illustrated the Land Tax card?

The artwork for the Land Tax card was created by Brian Snõddy, a well-known illustrator in the Magic: The Gathering community. His style contributes to the card's visual identity within the Masters Edition III set.

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Last verified: 2025-11-29.