G. Taylor

VIA Rail appealed the Assessment Review Board's decision regarding the property tax assessment of the Ottawa railway station for the years 2009 to 2012.

VIA argued that because its national passenger railway service operates at a loss, the station suffers from 100% economic obsolescence and should be assessed at a nominal value.

The Divisional Court upheld the Board's decision to assess the property using the replacement cost method less depreciation, finding that the Board reasonably concluded there was no empirical evidence to support 100% economic obsolescence given the station's ongoing use and value as a railway facility.

The applicants sought judicial review of the respondent municipality's refusal to process their application to close and purchase an unopened road allowance abutting their waterfront property.

The applicants alleged procedural unfairness and bad faith, claiming the municipality favoured their neighbours' competing application and failed to prevent unauthorized alterations to the land.

The Divisional Court dismissed the application, finding the municipality's decision to refuse the sale until the competing interests of all abutting owners were resolved was reasonable.

The court concluded there was no legal right to compel the municipality to sell the road allowance and found no evidence of bad faith.