Secondly: Charity on land used for agriculture
Charity is wajib upon all contracted parties: the owner and the user, each based on their portion. This is explicitly mentioned by the Hanbalis, and it is the position of Abu Yusuf and Muhammad ibn al-Hasan from the Hanafis, and it is the choice of Ibn Taymiyyah and Ibn `Uthaymin.

Thirdly: Charity for taxed land (ard kharajiyyah)
1. Defining taxed land:
Kharaj linguistically: It is taxation on harvest.
A land that is kharajiyyah: is one that has been conquered by the imam and thence had taxation placed upon it. It is also the land the inhabitants of which fled from the Muslims, as well as one whose disbelieving residents struck a treaty with the Muslims.
2. Tenth and the tax in a single land:
Both the tenth and the tax apply in a single land if it is kharajiyyah as well as owned by a Muslim. In such a case, the tenth for legal charity as well as the taxation apply. This is the position of the majority: Malikis, Shafi`is, Hanbalis, and the majority of scholars.