On September 25, 2004, about 1730 central daylight time, a Bell 206B3 helicopter, N96PH, registered to and operated by Provine Helicopter Service Inc., as Title 14 CFR part 137 aerial application flight, made a forced landing in the vicinity of Starkville, Mississippi. Visual meteorological conditions prevailed, and no flight plan was filed. The commercial-rated pilot received minor injuries, and the helicopter incurred substantial damage. The flight originated in Starkville, Mississippi, the same day, about 1725. The pilot stated that he had just emptied the spray tank in a remote area where he was spraying timber, and was proceeding to the staging area to refill, when the accident occurred. He further stated that he was en route, at an altitude of about 100 feet AGL, when all of a sudden he saw the low engine rpm light illuminate, and heard the associated audible alarm as the engine ceased operating. He said he immediately lowered the collective and raised the nose of the helicopter to regain rotor rpm, and at that time he saw a clearing directly in front of the helicopter. He said he was about 50 feet AGL when he saw the clearing, and he flared to slow forward movement, leveled the helicopter, and raised collective. The helicopter landed hard in the cleared area, incurring substantial damage. An FAA inspector who responded to the accident scene stated that during the course of the postcrash examination he found fuel in the fuel tank, and the tank had was ruptured during the crash. The inspector further stated that upon further examination, he found that the fuel filter was found to contain "50 percent dark colored water and trash", According to the inspector, dark water was found in the fuel pump filter, and the fuel tank, and in addition, the fuel control filter and fuel nozzle filter was partially clogged. Laboratory analysis of samples of fuel found in the accident helicopter confirmed the presence of particulate matter and water in the samples. According to the laboratory report, the particulate matter was determined to be microbiological growth that was resident in the fuel.