I have been asked about a loan that is a refinance of vacant land. The old loan was owner financed of this vacant land and nothing was noted on either loan what was going to be done with this land. Would this be considered not reportable as far as CRA? It is also less than a million. Thanks in advance!

No vacant land is not a 1.e or a 4.a on the call report so it would not be a small business loan.

Not Reportable, Bare land is 1A