I can’t take depreciation?

[Ben Bradmon Jr]

I bought a 3/1 SFH for $22k put $6900 in rehab but the county has the land valued at $32,400. So I can’t take depreciation? I understand that it is the purchase price minus land value divided by 27.5 gives me what I can take each year. It was appraised at $63k so can I use this? The county has it at 69k for land and building.