On February 9, 2014, about 1700 central standard time, a Cessna 182A airplane nosed over during a forced landing while on final approach to land at the Lexington Airfield (TE75), Lexington, Texas. The pilot was not injured. The airplane received substantial damage to the firewall and rudder. The airplane was registered to and operated by Austin Skydiving Center as a 14 Code of Federal Regulations Part 91 skydiving flight. Visual meteorological conditions prevailed for the flight, which was not operated on a flight plan. The local flight originated from TE75 about 1645. The pilot reported he climbed to an altitude of about 10,000 feet where the skydivers exited the airplane. He then began a 500 foot per minute descending spiral staying above the skydivers. He stated he had the power reduced and the carburetor heat on during the descent and that he removed the carburetor heat when he leveled off. The pilot reported he was at an altitude of about 1,000 feet when he turned onto final approach and slowed the airplane so he could lower the flaps. He stated the airplane had slowed and he pushed the throttle in to maintain airspeed at which time he noticed the engine power did not increase. The pilot adjusted the throttle and was able to regain a slight amount of power. He switched the fuel tanks and the power output remained the same. The pilot applied carburetor heat and within seconds all engine power was lost. The pilot reported there was a road and a house in his flight path so he turned the airplane to the left toward a field. During the approach to the field, the nose gear and propeller contacted a barbed wire fence. The airplane then nosed down, impacting the ground, and the airplane nosed over. Weather conditions recorded at the Giddings-Lee County Airport (GYB), located about 16 miles south of the accident site, at 1655, were: wind 200 degrees at 6 knots; clear sky; visibility 10 miles; temperature 19 degrees Celsius (66 degrees Fahrenheit); dew point 13 degrees Celsius (55 degrees Fahrenheit), and altimeter 29.99 inches of mercury. Federal Aviation Administration guidance indicates a possibility of serious carburetor icing at glide power under those conditions. A postaccident examination of the airplane and engine did not reveal any mechanical failure that would have resulted in the loss of engine power. The Cessna 182 Owner's Manual "Let-Down" checklist states "Apply sufficient carburetor heat to prevent icing, if icing conditions exist." The "Before Landing" checklist states "Apply carburetion heat before closing throttle."