§ 361. Failure to make appropriations. In the event that the board of\nsupervisors shall fail to finally adopt a budget for the ensuing fiscal\nyear on or before December twentieth, the tentative budget, with such\nchanges, alterations and revisions as shall have been made by resolution\nof the board of supervisors, shall constitute the budget for such\nensuing fiscal year, and the appropriation resolution, with such\namendments as may be necessary to make it conform to such budget, shall\nbe deemed to have been passed by the board of supervisors as of such\ndate. The board of supervisors shall provide for the raising of the\ntaxes required by such budget in the manner and within the time\nprescribed by law.\n
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