I know this is a stupid question, and propably answered somewhere else but I obviously do not know the answer and am unable to find it. So here goes...
If a borrower purchases 80 acres of farmland located in county A with his own cash, then borrows money to reimburse himself, but he lives in county B. The reportable location is to be where the funds are "used". If the loan where to pay for the purchase of the land then the funds where "used" in County A, but since this is a reimbursement, does that change where the funds are being "used"?????

Is this even CRA reportable?

Is it secured by something? How is it reported on the Call Report?

Sounds like it's not reportable (personal reimbursement for land purchase sounds consumer in nature to me).

If it is, I'd report the loan using his business address (if in fact there is a business) as the "proceeds" went to him, not the land.