We'll explore the different meanings of "anlegen" and the noun "die Anlage" and hopefully understand what taxes have to do with parks and challenges.
anlegen, sich anlegen mit, die Anlage, die Veranlagung
The core idea of this root was:
laying, lying down
of course the verbs to lay and to lie belong here, but the root is also the origin of law, lair, ledger, allay and low. And of lager, which is essentially a German word that means storage.