§ 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.