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.