Are land plots subject to tithes (zakat) or not?

If the land is cultivated with crops subject to zakat (such as wheat and barley), and the yield reaches five wasq or more, zakat becomes obligatory on it. The obligatory amount is one-tenth if irrigated by rainwater or that which involves no cost, and one-half of one-tenth if irrigated by machinery or that which involves cost. As for vegetables and fruits, there is no zakat on them directly; rather, zakat becomes obligatory on their monetary value if it reaches the nisab and a full year has passed over it.