The concrete patio and walkway would likely be "land improvements" that are depreciated over 15 years (but may qualify for the Special Depreciation Allowance/Bonus Depreciation).
The rest of it is bit more hazy and complicated. From IRS Publication 527 (its also in Publication 946):
Certain property can’t be depreciated. This includes land and certain excepted property.
Land.
You can’t depreciate the cost of land because land generally doesn’t wear out, become obsolete, or get used up. But if it does, the loss is accounted for upon disposition. The costs of clearing, grading, planting, and landscaping are usually all part of the cost of land and can’t be depreciated. You may, however, be able to depreciate certain land preparation costs if the costs are so closely associated with other depreciable property that you can determine a life for them along with the life of the associated property.
Example.
You built a new house to use as a rental and paid for grading, clearing, seeding, and planting bushes and trees. Some of the bushes and trees were planted right next to the house, while others were planted around the outer border of the lot. If you replace the house, you would have to destroy the bushes and trees right next to it. These bushes and trees are closely associated with the house, so they have a determinable useful life. Therefore, you can depreciate them. Add your other land preparation costs to the basis of your land because they have no determinable life and you can’t depreciate them.
https://www.irs.gov/publications/p527#en_US_2022_publink[phone number removed]
