that the type of storm-water utility assessments at issue in this case are fees rather than taxes. See McLeod v. Columbia Cnty., 278 Ga. 242, 599 S.E.2d 152, 154-55 (2004). That decision does not affect the outcome here: “Where a federal right is concerned we are not bound by the characterization given to a state tax by state courts or Legislatures, or relieved by it from the duty of considering the real nature of the tax and its effect upon the federal right asserted.” Carpenter v. Shaw, 280 U.S. 363, 367-68, 50 S.Ct. 121, 74 L.Ed. 478 (1930). Indeed, the state court addressed the issue only because a federal district court had remanded the ease after determining that the charges were taxes under federal law. See McLeod v. Columbia Cnty., 254 F.Supp.2d 1340, 1344-49 (S.D.Ga.2003) (<HOLDING>). For the same reason, the court is not bound
holding that a countys stormwater management charges were taxes for purposes of the tax injunction act 28 usc  1341 2006 holding that  1988 attorneys fees should not be awarded when the tax injunction act 28 usc  1341 bars the plaintiff from obtaining  1983 relief holding that venue for litigation was proper based on 28 usc  1441 regardless of whether defendant was doing business in the district within the meaning of 28 usc  1391 holding that  1983 is not an exception to the state tax injunction act holding that where jurisdiction was based on 28 usc  2201 venue was determined as per 28 usc  1391