We address in this paper the problem of optimal coding in the framework of region-based video coding systems, with a special stress on content-based functionalities. We present a coding system that can provide scaled layers (using PSNR or temporal content-based scalability) such that each one has an optimal partition with optimal bit allocation among the resulting regions. This coding system is based on a dependent optimization algorithm that can provide joint optimality for a group of layers or a group of frames.