Section 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.