Nothing in this Code shall be deemed to prohibit the restoration of any structure and its use where such structure has been destroyed by any means out of the control of the owner to an extent less than sixty percent (60%) of its replacement value (excluding the value of the land, the cost of preparation of land, and the value of any foundation adaptable to a conforming use) at the time of destruction, provided the restoration of such structure and its use in no way increases any former non-conformity and, provided further, that restoration of such structure is begun within six (6) months of such destruction and diligently prosecuted to completion within two (2) years following such destruction. Whenever such structure has been destroyed by any means out of the control of the owner to an extent of more than sixty percent (60%) of its replacement value (excluding the value of the land, the cost of preparation of land and the value of any foundation adaptable to a conforming use) at the time of destruction, as determined by the Building Commissioner or by any means within the control of the owner to any extent whatsoever, the structure shall not be restored except in full conformity with all regulations of the district in which such structure is situated. When a structure is determined to be substandard by the Building Commissioner under any applicable ordinance of the City and the cost of placing the structure in condition to satisfy the standards under such ordinance shall not exceed sixty percent (60%) of the reconstruction cost of the entire structure, such non-conforming structure shall not be restored for the purpose of continuing a non-conforming use. However, none of the restrictions contained in this Section shall limit the authority of the Board of Adjustment to grant relief for reconstruction of a non-conforming structure as provided in this Chapter.