Devarim 13:17(16)
Ve'et-kol-shlalah, tikbots el-toch rechovah, vesarafta va'esh et-ha'ir ve'et-kol-shlalah kalil l'YHVH Eloheycha; vehayetah tel olam; lo tibaneh od.

You shall gather all the spoil of it into the midst of its open square, and shall burn with fire the city, and all the spoil of it every whit, to YHVH your Elohim: and it shall be a heap forever; it shall not be built again.

Yehoshua (Joshua) 6:26
Yehoshua charged them with an oath at that time, saying, Cursed be the man before YHVH, that rises up and builds this city Yericho: with the loss of his firstborn shall he lay the foundation of it, and with the loss of his youngest son shall he set up the gates of it.

Yehoshua (Joshua) 8:28
So Yehoshua burnt Ai, and made it a heap forever, even a desolation, to this day.

These two cities were not to be rebuilt again after the conquest of Kena'an. According to Rambam, Jerusalem and the Cities of Refuge were exempt from this judgment. Jerusalem was exempt since it was YHVH's city and He Himself would deal with the idolatry of Jerusalem Himself (e.g. in 70 CE). The Cities of Refuge were designed as places of mercy, and as such, one could not destroy a place of mercy and refuge. We see that Yerushalayim was indeed rebuilt, because it is YHVH's city.

This mitzvah applies only to the Land of Israel. However, this mitzvah more broadly applies to all believers and forbids anyone from rebuilding or restoring idolatrous images and practices once they have been abolished.