Well, I'm sure there is some good system that the devs can make that both gives you some advantage for taking over a town/city but doesn't allow you to do +25%, +50%, or +100% twice or more. The simplest way would be to block the equivalents of other alignments of towns (so you'd have the captured type but couldn't build your equivalent) but currently, you can build all your types of buildings in a town that was originally another alignment. When there are Kingdom/Empire buildings that are functionally equivalent, it is kinda OP to be able to have both in the one town. But you can do this at the moment (1.09e.049). 
Best regards,
Steven.