A 14-year-old Cedartown boy died in an ATV wreck on Saturday.

Polk County Coroner Trey Litesey said Jacob Rice was killed when the all-terrain vehicle he was operating rolled over while he was riding at Cut Logging Road, in rural Polk County northeast of Cedartown.

Rice was wearing a helmet, Litesey said.

Litesey said Rice and several friends were out riding their ATVs. They were riding separate vehicles and Rice was the only one injured in the accident.

A Life Force helicopter from Calhoun landed at the scene near Cut Logging Road and assisted EMTs, Vincent said.

The Georgia State Patrol handled the investigation and could not be immediately contacted due to holiday office closings.

This was the second fatal ATV accident in Polk County involving a teenager in two years.

A Sept. 5, 2010 accident on Garmon Road took the life of Emily Clackum, 13, of Cedartown.

Clackum was the passenger on an ATV driven by her aunt, Tiffany Dawn Greer, 28, of Cedartown. According to the Georgia State Patrol patrol report, Greer lost control in a curve and ran into a ditch, causing both her and Clackum to be ejected.

Greer was later charged with DUI by alcohol, homicide by vehicle, driving an off-road vehicle on a roadway and too fast for conditions.

--Editor's note: This story has been edited to correct an error.

Curtis Vincent, District 2 commander, Redmond Emergency Medical Services, said a helicopter ambulance was not canceled en route as reported.

However, the accident victim, Jacob Rice, was not airlifted. He was instead transported by vehicle to Polk Medical Center, where he was pronounced dead from internal injuries.