of cost. A municipality may acquire by condemnation, in the manner provided by law, or by purchase or gift, the necessary real estate or interest therein for the purpose of laying out, opening, extending, widening or straightening any street, boulevard, alley, park or public square within the municipality. The governing body may provide for the payment of the costs of the real estate in accordance with Sections 36-401 through 36-414 of this title and may purchase the real estate from the capital outlay account for streets and alleys. Whenever the governing body deems it to be in the best interest of the municipality to pay the cost of the real estate from moneys on hand, it may authorize by resolution the payment for the real estate from the appropriate fund or funds of the municipality, after transferring the funds to the street and alley account.
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