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. But if the court, upon hearing the objections filed, finds that any or all such objections should be sustained it shall order the report changed to conform with such findings and when so changed the court shall approve and confirm such report and enter its decree accordingly. The court shall adjudge and apportion the costs incurred by the exceptions filed and there shall 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, as nearly as possible, the procedure that is now provided for by law for the appropriation of land and other property taken for railroads.