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According tot he NC state department of revenue:
If you do not pay the amount of tax, penalty, and interest you owe within 90 days after a notice of collection was mailed to you, the law requires the Department to add a 20% collection assistance fee to your debt. The fee does not apply if you enter into an installment payment agreement with the Department before the fee is imposed.
If you do not pay, the Department of Revenue may garnish your wages, bank account, or other funds, seize and sell personal property, issue a tax warrant to your sheriff, or record a certificate of tax liability against you. If you willfully fail to pay the tax, you may be subject to criminal charges. If we believe that you owe tax and collecting that tax is in jeopardy, the Department can immediately assess and collect the tax. You are entitled to a Departmental review of the actions taken on the jeopardy assessment. If you disagree with the review findings, you have the right to bring civil action in Superior Court.
So, in short, they can seize property owned by you regardless of what you use it for.
You do have rights and NC policy outlines those if you do not agree with an assessment of tax by the department of revenue.
Here is a link to your Bill of Rights as a Taxpayer;
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