On September 12, 2007, approximately 1330 mountain daylight time, a Bell 57G-3B-1, N360SS, piloted by a commercial pilot, was substantially damaged during a hard landing near Avondale, Colorado. Visual meteorological conditions prevailed at the time of the accident. The aerial application flight was being conducted under the provisions of Title 14 CFR Part 137 without a flight plan. The pilot, the sole occupant on board, was not injured. The flight was originating at the time of the accident. According to the pilot's statement, he was crop dusting a field approximately 17 miles south of Pueblo. He took off downhill with no wind. The wind shifted to the west to a tailwind of 10 to 12 knots. The pilot said he was "unable to gain effective translational lift" and he attempted to land with a forward speed of 5 to 6 mph. He attempted to stop the helicopter but in doing so, "the tail skid struck the ground at the same time the skids did. Then the aircraft lurched forward, causing the main rotor to come in contact with the tail boom." An examination of the helicopter revealed the tail boom was severed and the skids were broken torsionally from the airframe. The helicopter came to rest upright.