Damage or destruction.
Any nonconforming structure which is damaged more than sixty (60) percent of its appraised value for tax purposes, exclusive of its foundations, by fire, flood, explosion, wind, earthquake, war, riot, or other calamity or act of God, shall not be restored or reconstructed and used as it was before such happening. If such structure is damaged less than sixty (60) percent of its then appraised value for tax purposes, it may be restored, reconstructed, or used as before, provided that such restoration or reconstruction is completed within twelve (12) months of the damaging event.