How Do I allocate Land to Building when Calculating Depreciation for my investment Condo.?

I have recently purchased a Condo, and would like to start renting it out. My real estate tax bill does not allocate any portion to land and feel that for depreciation purposes some allocation must be made towards the land. Does anyone have and suggestions and know what section of the Internal Revenue Code would show this?

The whole thing is depreciable. You don’t own any land, so you would not allocate any value to it.