§ 361. Failure to make appropriations. In the event that the board of
supervisors shall fail to finally adopt a budget for the ensuing fiscal
year on or before December twentieth, the tentative budget, with such
changes, alterations and revisions as shall have been made by resolution
of the board of supervisors, shall constitute the budget for such
ensuing fiscal year, and the appropriation resolution, with such
amendments as may be necessary to make it conform to such budget, shall
be deemed to have been passed by the board of supervisors as of such
date. 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.