Notwithstanding law to the contrary, in any case where a governmental entity accidentally or negligently causes substantial property damage, the appraised value recorded by the assessor of property for the year in which the damage occurred, divided by the state approved appraisal ratio for the county, shall be admissible into evidence as to the value of such property if such property owner:
(1) Had no prior notice or knowledge that such damages would occur; and
(2) Did not have a reasonably current appraisal preexisting the date of the property damage.