On March 27, 1994, at 1420 mountain standard time, a Bell 206B, N2779B, was substantially damaged during a forced landing near Belen, New Mexico. The commercial pilot was not injured. Visual meteorological conditions prevailed for the positioning flight. The pilot stated in the Pilot/Operator report that he was in cruise flight at 200-400 feet above ground level when the engine "started to spool down." He further stated that he "entered autorotation and had a hard landing." An evaluation of the terrain available for the forced landing revealed that it was flat desert free of obstacles. An inspection of the helicopter revealed that during the hard landing control linkages failed, the left skid tip was severed, skid cross tube assembly penetrated the fuselage in the underside area, engine oil pan was penetrated, and the tail boom was severed by the main rotor blades, resulting in damage to both rotor blades. The aircraft came to rest in the upright position. An examination of the engine assembly revealed that the P3 line, associated with the fuel system, was leaking. The manufacturer reported that this condition would result in a loss of engine power.