Section 75.27. Voluntary dissolution

At  any  time after the expiration of twenty years after the occupancy
  date, or such earlier date as the bonds issued by  the  New  York  state
  housing  finance  agency  with  respect  to  the  project are subject to
  redemption, a company may be voluntarily dissolved, with the consent  of
  the  commissioner,  upon  repayment in full of all obligations under the
  mortgage and payment of all obligations of the company, as  approved  by
  the commissioner.