Calculating Building Basis - Appraisal vs Tax County Assessor

[Winston A.]

I’m trying to determine my Building basis for depreciation.
Should I use the lower of appraisal cost vs county tax assessor? Or does the IRS favor one over the other?

My appraisal cost gives a lower percentage to building -77.6%
Land - 65,000
Building - 223,390
Total - 288,390

Per County Tax Assessor - Building Basis is 84.32%
Land - 63,480
Building - 341,400
Total - 404,880

Thanks in advance,

Winston