First and foremost, most guides completely miss a critical interaction.Specifically, when you sacrifice a fetchland, your land count immediately drops by one.Consequently, Land Tax MTG triggers on your very next upkeep.Furthermore, this happens even if you instantly played a new land.This is because the temporary drop is all this powerful enchantment needs.Therefore, smart players deliberately time their fetchland activations.Additionally, they strategically maintain the trigger condition, to keep Land Tax firing turn after turn.