No. You would not say you started depreciating in 1984, this would cause the house to be fully depreciated. It sounds as though this house has not actually been rented since 2008
What you will do instead is use the basis and then depreciate starting in 2024 when you finally started renting the property.
Your basis will be the $45,000 minus the $27,000 of depreciation already taken plus the $255,000. This will be done as ONE asset/property to depreciate instead of tracking it separately.
When or if you ever sell the house, you will then recapture the depreciation that you took prior to 2008 along with any additional depreciation you accumulate from now until it is sold.
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