On July 26, 1995, at 1300 central daylight time, an Air Tractor AT-301, N3655Q, operated by Mark Hall Aviation of Poplar Bluff, Missouri, collided with an irrigation ditch after aborting takeoff due to a loss of engine power. The airplane was taking off from a private sod airstrip in Poplar Bluff, Missouri, and sustained substantial damage. The pilot was not injured. The local 14 CFR Part 137 aerial application flight operated without a flight plan in visual meteorological conditions. In a written statement, the pilot reported that he had loaded the airplane with chemicals in preparation to spray a local field. He then taxied the airplane to the end of runway 9 (2600' x 100') and prepared for takeoff. The pilot stated that approximately three quarters of the way down the runway during the takeoff roll, the engine lost power. The pilot attempted to abort the takeoff. The airplane slide off the end of the runway and slide into a ditch. The pilot stated to an FAA Inspector that it had just stopped raining prior to his takeoff attempt and the condition of the grass runway was wet. The pilot also stated that he had not performed a carburetor heat check nor a magneto check prior to the starting the takeoff roll. Postaccident examination of the engine found no mechanical anomalies. The reported surface temperature in the area at the time of the accident was 80 degrees and the dew point was 76 degrees. The attached Carburetor Icing Probability Chart places this temperature and dewpoint combination in the severe icing category.