Land Tax

Enchantment    (CMC:1)

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, then put them into your hand. If you do, shuffle your library.

BR • ENBrian Snoddy

™ & © 1993—1999 Wizards of the Coast

Legal in: Legacy,Vintage,Commander

Oracle Text (click to copy):

Land Tax {W} Enchantment 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, and put them into your hand. If you do, shuffle your library.

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View this MTG card on Gatherer

10/15/2006
You can fetch any of the "Snow-Covered" lands, since they all also have the supertype basic.
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.

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