§ 360. Adoption of budget; appropriation resolution; tax. 1. After
completion of the public hearing required by section three hundred
fifty-nine the board of supervisors, by resolution, may further change,
alter and revise the tentative budget, subject, however, to the
conditions and restrictions imposed by section three hundred
fifty-eight.

2. The tentative budget as changed, altered and revised shall be
finally adopted by resolution of the board of supervisors not later than
December twentieth. Immediately upon the final adoption of the budget,
the appropriation resolution as filed with the clerk of the board of
supervisors pursuant to section three hundred fifty-six with such
amendments as may be necessary to make it conform to the budget as
finally adopted, shall be passed by the board of supervisors. The budget
as finally adopted and the appropriation resolution as passed shall be
entered in the minutes of the board of supervisors and printed in the
annual volume of printed proceedings.

3. When the appropriation resolution shall have been passed the board
of supervisors shall provide for the raising of the taxes required by
such budget in the manner and within the time prescribed by law.