Any nonconforming building, structure or use which has been destroyed by fire, explosion, flood, windstorm or other act of God or the public enemy shall be considered partially destroyed if the cost of restoration equals 1/2 or less than 1/2 of the estimated true value of the building as determined by the Tax Assessor and such building or structure or use may be rebuilt, restored or repaired. If the damage is greater than above outlined, the building or use shall be considered completely destroyed and shall not be rebuilt, restored or repaired unless in conformity to the building and use requirements of this chapter.