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Same with buildings as soon as the blue print is layed out.
Even when you place down a blueprint for a building, but don't actually hammer any pieces in yet, it'll already accrue taxes.
Edit: hey hubbe! :-)
What is the tax rate? If it's negligible, I'd rather just eat the costs versus having to manage fields every season.
That being said, anything you can plant in a field is going to yield more than 4x the tax cost of that field in value, so fallowing fields is really not a big deal, unless you go wild with huge expanses of unused fields. I personally quit bothering to micromanage rotation of crops after about two years, and I don't really think it was worthwhile for those first two years either.
On default settings it should not cost too much though.
Coin's easy enough to come by. I don't think it's worth the hassle to rotate.
Thanks.
It's 0.1 coin per field square per season fixed rate