What must be included in a resolution to close a meeting of the CBT?

A resolution to close a meeting of the Community Board of Taxation (CBT) must include the general nature of the subject being discussed and the timing for public disclosure. This requirement is aligned with openness and transparency in governance, ensuring that the public is informed about the topics being covered in meetings, even if the meeting itself is not open to the public. By including this information in the resolution, it allows for accountability as it establishes what matters were discussed and when the public can expect to receive further information.

Having detailed minutes of the meeting, a list of attendees, or a financial report, while important in other contexts, does not align with the specific requirements for closing a meeting. These elements serve other purposes, such as record-keeping or accountability, but do not fulfill the legal obligations to inform the public about the discussions being held behind closed doors.