Task: Text to Code
Input (English): Step 1: find the number of rows of each value of incident_type_code in Ref_Incident_Type table.
Step 2: find incident_type_code, incident_type_description of Ref_Incident_Type table with smallest value in the results of step 1
Output (English): SELECT incident_type_code , incident_type_description FROM Ref_Incident_Type GROUP BY incident_type_code ORDER BY Count ( * ) Asc LIMIT 1