Countering Harrow

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If I counter [C]Harrow[/C] does my opponent still sac a land?
If I counter [C]Harrow[/C] does my opponent still sac a land?


Whoever cast Harrow sacrified a land when Harrow was cast, at the same time they paid its mana cost.  If the spell is countered, there are no refunds and the land stays gone as does the mana spent on it.
 
Yes, because sacrificing a land is part of Harrow's cost.  This means that the land has already been sacrificed by the time you can counter Harrow.  And, as you know, you don't receive any "refunds" on countered spells.
Thanks guys