BRRRR Basis Head Scratcher

[Jason Rogers]

Hello BP Community,

I am trying to get my P&L put together and I stumbled when trying to calculate the basis for depreciation. 

Purchase price = $24k

Rehab Cost = $24k

ARV= $65k

My understanding is that the basis for the property would be $48k- Land Value= Basis.

I went to the county site to get the land value for the property and it says $50k! So my basis is $-2,000?!!! I'd appreciate any insight as to how to get an actual basis for this and if I need to get this cleared up with the county.  Thanks in advance!