proceedings.] Upon the hearing of such special proceedings the court shall find and determine whether the notice of the filing of the petition has been duly given and published as required by this act [73-8-1 to 73-8-60 NMSA 1978], and shall have power and jurisdiction to examine into and determine the legality and validity of, and to approve and confirm each and all of the proceedings for the organization of any such district under the provisions of this act from and including petition for the organization of the district, and all other proceedings which may affect the legality or validity of the aforesaid bonds, or the order for the issuance and deposit thereof, and all of the proceedings, if any, as the case may be, for the authorization of the contract with the United States, and the v
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proceedings.] Upon the hearing of such special proceedings the court shall find and determine whether the notice of the filing of the petition has been duly given and published as required by this act [73-8-1 to 73-8-60 NMSA 1978], and shall have power and jurisdiction to examine into and determine the legality and validity of, and to approve and confirm each and all of the proceedings for the organization of any such district under the provisions of this act from and including petition for the organization of the district, and all other proceedings which may affect the legality or validity of the aforesaid bonds, or the order for the issuance and deposit thereof, and all of the proceedings, if any, as the case may be, for the authorization of the contract with the United States, and the validity of the determination of the rate of drainage benefits which shall have been made under any such contract with the United States, and of all proceedings for the ascertainment, and assessment of damages to district lands under drainage works. In inquiring into the regularity, legality or correctness of any such proceedings, the court shall disregard any error, irregularity or omission which does not affect the substantial rights of the parties to any such special proceedings; and the court may by decree approve and confirm such proceeding [proceedings] in part, and disapprove and declare illegal or invalid other portions of any such proceedings. The cost of any such special proceedings shall be allowed and apportioned between the parties in the discretion of the court. When finally made and entered the judgment in any such special proceedings shall be res judicata in all cases arising in connection with the organization of the district and the collection of taxes for payment of the principal and interest of bonds, or for payment of monies required by any contract with the United States or for the payment of any indebtedness or obligation incurred under or authorized by the provisions of this act. Provided, however, that a reopening of the judgment upon the rate of drainage benefits may be had at the petition of the board of directors.