On June 20, 1997, at 1530 eastern daylight time, an Air Tractor AT-301A, N23728, collided with the ground while maneuvering, at Labelle, Florida. The airplane was operated by the pilot under the provisions of Title 14 CFR Part 137 and visual flight rules. The prevailing weather was visual meteorological conditions. There was no flight plan filed for this aerial application flight. The commercial pilot was not injured, and the airplane was substantially damaged. The flight originated about 1525 from a farm road near Labelle. According to the pilot's report of the accident, he had just completed the first swath turn around and was lining up for the second spray swath of a sugar cane field with dry fertilizer. About 200 yards from the field, at 50 feet above ground level, the airplane "began to sink rapidly". The pilot added full power, however, the airplane continued to mush into the ground. Subsequently, the airplane struck a levee, crossed a canal, and nosed over incurring substantial damage. The airplane came to rest about 100 feet into the sugar cane field.