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The individual receiving a GIFT does not have reportable taxable income. Your Father, who is doing the actual gifting, may or may not have to report. Given that it's valued at $100K, that goes well over the annual exclusion amount, so he likely will file a gift tax return but will have lifetime exclusion to eat that up.
As the owner of that land, you'll likely pay annual property taxes on it. But nothing from an income tax standpoint unless you sell it.
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