Is there Zakah due on the land during putting it up for sale

A 1: This land, which you chose to sell instead of build a house on, has the ruling of commercial commodity. You should evaluate it from the time you intended to sell and Zakah should be paid upon the end of every Hawl (one lunar year calculated from the time a property reaches the minimum amount upon which Zakah is due) according to its value at the time of evaluation after the passing of a Hawl. The amount of 2.5% should be paid as the due Zakah of the value of the land per year. Similarly, if a full Hawl passes from the time when you received the price of the land and the price is still in your possession, it should be (Part No. 8; Page No. 107) added to the money that you own and 2.5% should be paid from the total sum as a yearly Zakah.May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.