Is Land Tax legal in Standard, Modern, and Commander?

Land Tax is legal in: Legacy, Vintage, Commander. It is banned in: Historic.

Land Tax

Q: What type of card is Land Tax?

Land Tax is an Enchantment. Its oracle text reads: "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."

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, put them into your hand, then shuffle.

Set Legends

Rarity Uncommon

Artist Brian Snõddy