An involuntary interruption of a nonconforming use, or the destruction of a nonconforming structure or nonconforming portion of a structure, such as by fire or natural catastrophe, does not establish the requisite intent to abandon the nonconforming use or structure. However, if action to restore such use, or repair or replace such structure, is not commenced within a period of one year, then the owner will be presumed to have abandoned the nonconforming use or structure, unless that presumption is rebutted by the presentation of sufficient evidence by the owner of their intent not to abandon the use or structure.