§ 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.