Your lands are tapped as part of the effect, not part of the cost.
2004-10-04 · Wizards of the Coast
A noncreature permanent that turns into a creature can attack, and its {T} abilities can be activated, only if its controller has continuously controlled that permanent since the beginning of their most recent turn. It doesn't matter how long the permanent has been a creature.
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: Tap all lands you control. This artifact becomes a 3/3 Turtle artifact creature until end of turn.
Red Riot Games