On January 3, 2004, at 1333 eastern standard time, a Cessna 182G, N3102S, registered to a private owner, operating as a 14 CFR Part 91 personal flight, collided with an embankment on takeoff roll at Taylorsville Airport, Taylorsville, North Carolina. Visual meteorological conditions prevailed and no flight plan was filed. The airplane sustained substantial damage. The private pilot reported minor injuries. The flight originated from Teague-Grider Airport, Taylorsville, North Carolina, on January 3, 2003, at 1333. The pilot stated he started his takeoff roll on the west runway, and just before rotation his seat slid backwards. The pilot reported that he "lost directional control" of the airplane, and the airplane subsequently collided with an embankment. Examination of the front seats revealed both seat track rails were buckled. The seat track pin holes were measured at 0.28 inches longitudinal and sideways dimensions. Air Worthiness Directive 87-20-03R2, Seat Tracks, requires inspection of all pin holes at 100 hour intervals. Replacement of the seat rail becomes mandatory once any dimension exceed 0.42. No elongation of the seat track pin holes were noted. Review of the Cessna 182 Pilot Operating Handbook, Section I, states in the BEFORE STARTING THE ENGINE checklist, "(1) Seats and Seat Belts-Adjust and lock."