On September 13, 2003, about 0830 Pacific daylight time, a Bell 47G-5 restricted category helicopter, N7060J, collided with power lines during an aerial application near Greenfield, California. SoilServ, Inc., was operating the helicopter under the provisions of 14 CFR Part 137. The commercial pilot, the sole occupant, was not injured; the helicopter sustained substantial damage. Visual meteorological conditions prevailed and no flight plan had been filed. The flight departed from the local area about 0823. The primary wreckage was at 36 degrees 19.726 minutes north latitude and 121 degrees 13.279 minutes west longitude. The pilot reported in a written statement that he was en route to the first field. As he was lining up the helicopter in the corner of the lot, the helicopter descended into a wire that was located outside the boundaries of the field. The helicopter began pitching in an unusual manner. After attempting to level off, he realized the controls were unresponsive and the helicopter collided with the ground. A later inspection by the pilot revealed that the wire had wrapped around the mast and control linkages.