If a nonconforming structure or a structure occupied by a nonconforming use is destroyed by fire, act of God or other cause, it may not be rebuilt except to the provisions of this article. In the case of partial destruction of a nonconforming use not exceeding sixty (60) percent of its reasonable value, reconstruction may be permitted after a hearing and favorable action by the board of adjustment, but the size and function of the nonconforming use shall not be expanded.