He has a piece of land that is the subject of a dispute with the municipality and he cannot sell it. Does he have to pay Zakaah on it?

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Check below answers in case you are looking for other related questions:
If he bought some land then sold it because he needed money, does he have to pay zakaah?
Is there any zakaah on my advertising business?

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Related Answers:
Zakaah on shares in real state companies
Is the value of trade goods based on the selling price or the purchase price?
Should the equipment in a store be included when calculating zakaah?
If he bought some land then sold it because he needed money, does he have to pay zakaah?
Is there any zakaah on my advertising business?

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