Published Friday, 21 February 2014
The horse was found in the Glen Road area of west Belfast. (© Kevin Scott)
Viewers are advised that they may find some of the images of the incident distressing.
The state of the animal was reported to police on Friday morning and officers attended the scene in the Glen Road area of the city.
According to a PSNI spokeswoman, the horse was found to be in a "poor condition".
A vet was also called to the scene.
Following an examination, the decision was taken to put the animal down at the roadside.
It is understood that the horse had been tied to the tree and struggling for days.
Anyone with information about the owner is asked to contact police at Woodbourne PSNI station on 0845 600 8000.
© UTV News