Is zakat obligatory on land that is under dispute in court, and a year has passed over it?

If the intention of owning the land is for residence or rent, then there is no zakat on it because it is not among trade goods. However, if the intention is to trade with it, then the original ruling is that zakat is obligatory on it by assessing its value annually. But, since it is usurped and cannot be disposed of, there is no zakat on it, according to the more correct of the two scholarly opinions, because the money is not in his possession and he cannot claim it. It is more cautious to pay one year's zakat when it is received, even if it remained usurped for years.