Zakaah on usurped wealth.,Dought & clear, -

I have some land that I own with official papers,but another person
useddeceitful methods to prove that he has ownership of it, and our
case is still before the courts. One full hijri year has passed; do I
have to give zakaah on this land?.
Praise be to Allaah.
Firstly:
If your intention was to develop the land in order to live there or to
rent it out, then there is no zakaah on this land because it does not
come under the headingof trade goods. Please see the answer to
question no. 129787
But if your intention wasto deal in it, then the basic principle is
that trade goods are subject to zakaah. So the value of this land
should be worked out every time one hijri year has passed, then you
should pay zakaah on it according to its market value.
But because this land has been usurped and you are not able to dispose
of it, there is no zakaah on it according to the more correct
scholarly opinion.
Ibn Qudaamah said in al-Kaafi: With regard to usurped property, lost
property and debt owedto one who cannot get itoff because the debtor
isin difficulty or because he denies he owes anything or he keeps
deferring the payment, there are two view on this issue… etc.
Shaykh Ibn 'Uthaymeen (may Allah have mercy on him) said: There are
two opinions in our madhhab. One view is that zakaah is due on it and
it is obligatory, but he does not have to giveit until he takes
possession of it, whereupon he should give zakaah for the past period,
even if it has gone on for ten years.
The second opinion is that there is no zakaah due on that, because
thewealth is not in his possession and he is not able to ask for it,
and if he asks for it he will not be able to get it. This view is the
correct one.
End quote from ash-Sharh al-Kaafi.
Shaykh al-Islam Ibn Taymiyah (may Allah have mercy on him) said:Zakaah
is not due on a debt for which repayment has been deferred, or the
debtor is in difficulty or is unemployed or is denying that he owes
anything, or on usurped or stolen property. This is the view of Abu
Haneefah.
End quote from al-Ikhtiyaaraat, p. 146
But to be on the safe side, if you regain possession of this land, you
should pay zakaah for one year, even if it remained in the possession
of the usurper for several ... And Allaah knows best......