My appraisal was ballooned by 100000 and Developer never finished amenities that where included in the appraisal.
Who is responsible for the appraisal?
How can I rebuttal the appraisal?
Or what can I do if anything?

Call your tax assessor's office to find out the procedure for disputing your assessment. If you Google your county name and "tax assessment" you may find the information you need on line. Most counties allow a certain period each year to dispute assessments - after that they are pretty much locked in stone. Do your homework - if the assessment is made on tangible items such as number of bedrooms or bathrooms, square footage, finished basement, deck, etc and your builder did not complete these items you have a good case. But typically cosmetic things like paint, drapes, light fixtures, etc don't affect your appraisal.

What appraisal, one to value the loan value, the selling price and/or your tax appraisal.

They apprised the apartment at 300000