Is there Zakah due on the building its owner is hesitating whether to sell it or not?

A: As long as you are hesitant about these two pieces of land; whether to sell them or build on them, there is no Zakah due on them. This is because Zakah is due on the land that is prepared (Part No. 8; Page No. 120) for sale.May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.