connivance definition
connivance means some prior active acquiescence or culpable passive acquiescence in or toleration of the matrimonial offence of the other party;
connivance means some conscious conduct by the taxpayer, similar to but short of actual fraud, which caused or induced the low assessment. However, where property has been assessed below its actual cash value by the regularly constituted assessing authorities, failure of the taxpayer to report the underassessment even though grossly underassessed does not constitute connivance nor afford a basis for reassessment. If the taxpayer simply acquiesces in the underassessment by paying the low amount and failing to report it, the taxpayer’s actions do not constitute fraud.3Moreover, when property has been properly listed and has not been omitted from assessment, there can be no back assessment, unless frauds of the nature indicated in T.C.A. § 67-1-1002(a)(2) and (3) is shown. Furthermore, the presumption of fraud, declared by the statute to arise from a grossly inadequate assessment, is not conclusive, but rebuttable.4Failure of the property owner to obtain a required building permit or to file a required written report would be grounds for reassessment, if such failure caused the property to be underassessed.5
connivance means either willful blindness or intentional failure to discover or prevent wrongdoing. See Thornton v. Am. Interstate Ins. Co., 897 N.W.2d 445, 475 (Iowa 2017). These terms envision more than bad faith. Id.