Which of the following is NOT an exemption for the public from attending CTB meetings?

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The correct answer is that review of tax deductions is not an exemption for the public from attending CTB (County Tax Board) meetings. In general, CTB meetings are considered public meetings, and the principle of transparency mandates that most discussions and decisions are accessible to the public. The review of tax deductions typically involves administrative processes that do not fall under the same confidentiality or sensitivity as topics like collective bargaining agreements, investigations of law violations, or pending litigation matters—all of which are deemed appropriate for closed sessions due to their potentially sensitive nature.

Collective bargaining agreements often involve negotiations that can affect employee relations and organizational strategies, which is why such discussions might be held in private. Similarly, investigations into law violations typically require confidentiality to protect the integrity of the investigation and the rights of individuals involved. Pending litigation matters are also sensitive, as they could impact ongoing legal cases and the strategies employed by the entity. Therefore, while the other options represent valid reasons for excluding the public from certain discussions, review of tax deductions does not meet those criteria and is open to public scrutiny.

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