a new feature will be added in order to enable all transaction prices to be recorded in the cadastral database a link is also being built between the cadastral database and the taxation database in order to develop a more comprehensive and fairer taxation system with an expected improvement of property tax revenues the power to regulate the use of land usually lies in the smallest unit of government eg municipalities through building and zoning codes and local governments carry the legal responsibility for preparing urban landuse plans in contrast transport planning tends to controlled by higher levels of government eg state governments and mpos in the united states