Land Tax is unbanned.

Source: https://premodernmagic.com/blog/ban-list-update-june-2018/


Land Tax

The reason for putting Land Tax on the ban list in the first place was mainly a concern that it could be used in a blue-white control deck to quickly establish a soft lock with Forbid, or just generate an unfair amount of card advantage with Scroll Rack. This “engine” can be set up fairly easy with support cards like Enlightened Tutor, Mox Diamond and Zuran Orb and/or Trade Routes.

Land Tax is a strong draw engine, but so is Standstill, Fact or Fiction and Accumulated Knowledge. In the end, “Tax-Rack” is a control deck much like others. It must be able to deal with a wide variety of threats and whether this is successful or not boils down to much more than the choice of draw engine. Choosing Land Tax as your engine also puts several restrictions on how you can build your deck, so it does come with a cost. Worst comes to worst, Land Tax can be removed with a Disenchant, or one of its many cousins. (Perhaps Hull Breach, and you can remove a Mox Diamond or a Scroll Rack too?)

Besides enabling Tax-Rack, this unban also enables a few other deck archetypes, e.g. Tax-Edge with Land's Edge or Seismic Assault and white weenie with Empyrial Armor. This is a good thing and neither of these decks should be too strong.