Kurt represents property owners, public utilities and local governments in condemnation matters for public projects including highway and road realignments, landfills, high voltage transmission lines and sewer and water facilities, railroads and telecommunications lines. He also represents businesses and local governments in disputes involving easements and real covenants, sales and option contracts, leases and the dissolution and winding up of various business organizations.
On tax issues, Kurt frequently represents individual and corporate taxpayers and municipal governments in both the United States and Maryland Tax Courts. Many of the issues involved include the representation of interstate corporations in income tax apportionment disputes; corporations challenging sales and use tax assessments, individual and corporate property owners in appeals of real property tax assessments; and Maryland counties in claims brought by taxpayers for refunds of excise taxes, sewer and water connection charges and impact fees.
Kurt also represents local governments across Maryland in matters alleging taking, due process and equal protection claims from land use decisions. He advises individuals, corporations and Maryland local governments on land use regulation and public law matters, including subdivision and building permit moratoria, adequate public facilities ordinances, sewer allocation policies and other land use regulation controls.
Before entering private practice in 1986, Kurt served as trial counsel and as an appellate attorney with the United States Army Judge Advocate General’s Corps (JAG). Former Maryland Governor Robert L. Ehrlich, Jr., appointed Kurt chairman of the Maryland Real Estate Task Force on Business Owner Compensation in Condemnation Proceedings in 2004. From 1994 to 2001, then-Maryland Governor William Donald Schaefer appointed Kurt to the Maryland State Advisory Council on Administrative Hearings.