At the time and place set for the hearing provided for in section 61-07-24, the court shall find and determine whether the notice of the filing of such petition has been posted and published. When the court has determined that it has jurisdiction to hear the petition, it shall proceed with the hearing and shall conduct the same as in the case of a trial of an equity action without a jury. The court shall examine into and determine the legality and validity of proceedings for the organization of the district from and including the petition for the organization thereof, and all matters affecting the legality or validity of proceedings for the issuance of bonds or improvement warrants, or the making of contracts by the board of directors, and the levying of assessments. The court shall disregard any error, irregularity, or omission which does not affect the substantial rights of the parties to such hearing. The court shall permit the petition to be amended so as to conform to the evidence and facts presented at such hearing.
61-07-27. Conclusion of hearing - Findings - Decree - Costs of hearing - Filing copies of findings. Upon the conclusion of the hearing provided for in section 61-07-24, the court shall determine the legality and validity of the proceedings for the issuance of bonds or improvement warrants, the making of any contract, or the levying of any assessments, as the case may be, and shall determine the validity and legality of any other matter properly before the court. The court shall prepare its findings of fact, conclusions of law, and any necessary order. The court may apportion the costs of the proceeding to the parties. The secretary of the board of directors of the district shall file with the department of water resources a certified copy of the court's findings of fact, conclusions of law, and order.