When you are doing then land/building split, you can use the same percentage amount you used when you started depreciating (which you can fund in your tax filings) - or as in this case- the split from the property appraiser. The IRS will look for what is "reasonable" so as long as you keep records of how you calculated the amounts, it is unlikely to challenge.
For example, sometimes either the land or building value as a percentage of the whole will change- if the area becomes "prime" but the building is older (and properties in the area are bring torn down and replaced with new buildings) or you have significant building improvements (which would have been included in depreciation regardless). As long as you keep the records (including printouts of comps and tax record) you should be okay.
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