A municipality purchases farm real estate and water shares at a Farm Credit Auction in order to secure the water rights. 300 acres that include water shares, a dwelling, and several outbuildings. They are now refinancing that loan from another lender to us to change the loan from a variable rate to a fixed rate. The original loan was dwelling secured, and the new one will be as well. I believe the original and new loan would both be considered Ag purpose, so it's not HMDA reportable. However, the call report coding would indicate a loan/lease to a municipality. If this was considered a commercial purpose loan, then it would be HMDA reportable. Has anyone ran into this before? How would you handle it?