After the report of the engineer has been filed, accompanied by the plat and a description of the land included within the proposed district, and a description of the surrounding landowners, of the respective tracts of land within the proposed district, and the names of the owners of the tracts, the court shall have the power, if it deems it expedient, to make a special assessment upon all the lands within the proposed district for an amount sufficient to pay the costs and expenses already incurred to the date of filing of the engineer’s report, including the expenses in collecting the special assessment.