How is Zakat paid on money invested in land if the investment period is prolonged and a whole year (hawl) has passed over it?

Zakat is obligatory on goods prepared for trade (such as lands) if a complete year has passed since they were designated for sale. Their zakat is calculated by estimating their value at the end of the year, and a quarter of one-tenth (2.5%) of their value is to be given. Lands prepared for buying and selling fall under the general evidence for the obligation of zakat, such as Allah's saying: ﴿خُذْ مِنْ أَمْوَالِهِمْ صَدَقَةً تُطَهِّرُهُمْ وَتُزَكِّيهِم بِهَا﴾ [Take, [O Muhammad], from their wealth a charity by which you purify them and cause them increase], and the Hadith of Samurah ibn Jundub, may Allah be pleased with him: "The Messenger of Allah, peace and blessings be upon him, commanded us to give charity from what we prepare for sale." There is no difference whether the land is fully owned by the zakat payer or jointly owned in common, as both are subject to the zakat on trade goods.