Questions for late assessment tax

I received a bill for my used car late assessment tax from city tax asssessor, it is about $60. because my car motor was broken last year, so I didn't do the assessment last year. because I thought it is not running at all, so it is useless. so anyone has similar experiences? I thought it is unfair to pay this tax. What do you think? even some americans thought I shoulden't pay it. if I don't pay, will it affect my future GC application. I just feel bad about my car. Thanks.