Sold rental, allocating land vs improvements. Weird case

We bought a rental for 33000.  At the time, the land was valued at 29,700 and the improvements at 3300.  When we sold it, the latest tax info said the land was 35329 and the improvements were 3920.  When  I allocate the sales price, does this seem to be acceptable to percent it the same?  It sold for 220000. that would make it 10% for improvements and 90% for land?  That seems crazy.