Is zakat obligatory on plots of land designated for commercial construction (apartments) for which the construction process will take three years, knowing that one of them is offered for sale, and is zakat obligatory upon the sale of each apartment?

Whoever buys land with the intention of building on it and living in it owes no zakat on it. Land does not become a trade commodity unless two conditions are met: that he owns it by his action, and that he intends it for trade at the time of acquiring it. If he buys land and is undecided in his intention between living in it and trading it, then there is no zakat due on it, because the default is the absence of the obligation of zakat until the intention for trade is pure. And whoever buys a commodity for trade and then intends it for personal use (qinyah) it becomes personal use and there is no zakat on it. Thus, in the mentioned case, none of the four plots are subject to zakat, because the first and second were not bought with the intention of trade, the third had an wavering intention, and the fourth was for habitation or transformed from trade to personal use. If the apartments are sold and the money is received, a year is awaited for it. If it reaches the nisab (equivalent to 595 grams of silver) and a year passes over it, then its zakat becomes due, which is a quarter of a tenth (2.5%).