If no exceptions are filed or if it is shown upon the hearing of all of the exceptions that the estimated cost of construction of improvements contemplated in the Plan of Reclamation is less than the benefits assessed against the lands in the district, the court shall approve and confirm the commissioners’ report. If the court, upon hearing the objections filed, finds that any or all the objections must be sustained it shall order the report changed to conform with the findings and when so changed the court shall approve and confirm the report and enter its decree accordingly. The court shall adjudge and apportion the costs incurred by the exceptions filed and there must be condemned any land or other property, within or without the boundary lines of the district, that is shown by the report of the commissioners to be needed for rights-of-way, holding basins, or other works or that may be needed for material to be used in constructing the works, following the provisions of the Eminent Domain Procedure Act (Chapter 2 of Title 28).