Database design help pls-Landuse

Trying to help a friend design a database for a new project. Trying to figure out entities i need. This will be use on web project, interface will be link to geographical map showing all State in US.

please advise
Thanks

Here's the business infor he gave me

Landuse is a public service network of county and city municipal databases designed to present geographically indexed FACTS for online Internet distribution during the busy and competitive decision-making process.
FACTS are an acronym for: Fast, Accurate, Comprehensive, Timely, Systematic.
FACTS are abstracted; geo-indexed and made available for Internet distribution by Landuse. This daily updated public information service is an important analytical research tool for responsive government agencies and the general public. It is worthy of your inspection and trust
Landuse is a simple and unique map-driven application used to bookmark nationwide real estate databases with menu-driven Township Locator Maps that will visually identify regions, tracts and/or parcels of property relative to pubic information abstracts of record.
Once you have selected a state indexed with Township Locator Maps, Landuse is a four-step drilldown procedure:
Step One is the Township Locator Map, a copyrighted master plan for identifying each and all of the townships in a particular state with four characters [0000].
Step Two is selecting one or more sections; each surveyed to contain 640 acres (more or less) and is numbered, one through thirty-six, within the selected township [01 to 36].
Step Three will produce a selected section divided into four-quarter sections lettered with the NE [1], NW [2], SW [3], SE [4] containing 160 acres, (more or less).
Local county tax assessors prepare property tax maps annually. Each parcel is identified by an assigned tax map parcel identifier, which is our key to index and attach public recorded documents maintained in county courthouses and news releases published by local county newspaper press organizations.
Step Four is a Landuse dual-purpose menu for access to Docufiles (courthouse) and Profiles (newspapers) referenced to the subject property. Daily public information is indexed to the parcel identifiers for access by member associations, government agencies, and corporate sponsors. Upon receipt of daily public information, the data is made available for Internet service, 36 hours later, on a daily, 24-hour, seven-day basisYou really need to talk to your friend about what they've got in mind... They are WAY off on some of their basic assumptions already. If you designed a database to represent land use the way that text describes it, the mis-match between what you store and the real world will be so bad that there will probably be no real use for what you've created.

The MAPS project done for NOAA should be public information by now. They tried to do almost exactly what this seems to be doing, for the purposes of coordinating weather data and alerting the responsible authorities (to remove the dependancy on Weather Reporting Stations for the dissemination of alerts). That project is still underway as far as I know, with ten years of development without a consensus on how to map satelite observations and WRS (Weather Reporting Stations) to responsible authorities!

Until you get a model that more closely resembles the real world, pretty much any effort you put into the project will be wasted.

-PatP