The certificate of origin or certificate of title for a manufactured home that is not more than 20 model years old, as determined by the department, and is permanently affixed to a parcel of real property may be cancelled if the ownership of the manufactured home and real property is identical. The term “permanently affixed” means that the tongue, axles and wheels have been removed from the manufactured home and it has been installed in accordance with the Installation Rules and Regulations of the Alabama Manufactured Housing Commission as found in chapters 535-X-12 and 535-X-13. Either the original retail purchaser or lienholder as recorded on the certificate of origin, or the titled owner or owner’s lienholder as recorded on the certificate of title or listed on a completed surety bond may apply for cancellation of a certificate of origin or certificate of title. The request for cancellation must be made through a designated agent appointed by the Alabama Department of Revenue. The department, upon approval of the cancellation request, will issue a certificate of cancellation of the certificate of origin or cancellation of the certificate of title.