Section 48-181 - Hearing; determination of validityA. At the hearing on the petition, the superior court shall examine the contract or agreement referred to therein and the proceedings of the district or other body in connection with the execution of such contract or agreement, together with any proceedings taken in connection with the issuance of any bonds, the levy of any taxes or assessments and other matters pursuant thereto, and shall hear all testimony that may be offered by the petitioner or any defendants with reference to the instruments and proceedings, and any argument that is offered with reference to the validity thereof. After the examination and hearing of all relevant testimony and argument that is offered at the hearing, the court shall find and determine whether the contract or agreement has been validly entered into by the district or other body in compliance with all applicable laws of the state, whether the district or other body has the lawful right and authority to enter into and to do and perform all the covenants and agreements on its part to be performed under the contract or agreement, whether the proceedings of the district or other body in connection with the execution of the contract, with the authentication and issuance of any bonds or other evidences of indebtedness and the levy of any taxes or assessments, and any other action taken by the district in performance of the contract or agreement, have been duly and properly taken in conformity with the provisions of the contract and this article and any other laws of the state applicable thereto, and whether the proceedings in connection with the filing of the petition in the action and the giving of notice of the hearing thereon comply with the provisions of this article. The court shall cause the findings and determinations to be entered in the record of the hearing.B. This article shall be liberally construed and such compliance with its provisions as does not adversely affect substantial rights of the owners of lands within the district shall be deemed sufficient. In hearing the petition and in preparing its findings and determinations thereon, the court shall disregard any error, omission or other irregularity which in the opinion of the court does not thus adversely affect the substantial rights of landowners. The court may ratify, approve and confirm the proceedings wholly or in part, and may ratify, approve and confirm the contract or agreement, the bonds and the taxes, and enter its judgment accordingly.