Yes, It's a google collection agency -
https://support.google.com/google-ads/thread/1453739 . They might not send them to you for 60$ but it's a real email for sure. I'm sure that sending these emails are just an automatic process whoever owes money to google.
The scam would look like what is posted in last reply of above linked thread as google employees won't ask you for your card details. It doesn't even have a link to pay (a usual trick to scam), they are telling you to go log into your account and pay the outstanding balance.
To people who is saying it's a scam just because it has "Dear" - FYI most of the professional letters/email will have "Dear" if the person knows your name, it's just a formal salutation.
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"Hi", "Hello" is usually informal and don't use "Bro" outside of your friends and family circle. Maybe you didn't take your English classes?