Possibly? Certainly they cound attach a lien against it and that would go on one's report if they file it; however, almost always property tax is at some small (comparitively) fraction of the value of the land: if you're not planning to keep it anyway, as an asset should be able to borrow money against it if needed to cover the tax, sell it, and repay the loan? That's assuming you don't have enough money to cover the tax burden anyway, but I certainly wouldn't let an asset go into any sort of foreclosure where it's dictated by some government and may not be able to get what it's worth.
I'd fight it personally rather than letting it go to foreclosure.
