The Virginian-Pilot
                             THE VIRGINIAN-PILOT 
              Copyright (c) 1996, Landmark Communications, Inc.

DATE: Thursday, January 11, 1996             TAG: 9601110340
SECTION: LOCAL                    PAGE: B3   EDITION: FINAL 
SOURCE: BY MAC DANIEL, STAFF WRITER 
DATELINE: CHESAPEAKE                         LENGTH: Medium:   55 lines

DELINQUENT TAXES AGAIN PLAGUE SEN. FREDERICK QUAYLE

State Sen. Frederick M. Quayle, re-elected two months ago after a campaign in which he promised that his past practice of not paying taxes on time would end, began Wednesday's session of the General Assembly owing back taxes.

According to records in the Chesapeake Real Estate Assessor's office, Quayle - a Republican senator representing portions of Portsmouth, Chesapeake, Suffolk, Isle of Wight County, Prince George County and Surry County - missed the Dec. 31 deadline for his latest real estate tax on a piece of Churchland property.

Quayle owed $1,568.32 on an office in the Churchland Medical and Professional Center on Poplar Hill Road, the complex where his business and Senate offices are located.

Chesapeake City Treasurer Barbara O. Carraway said notices for delinquent real estate taxes will be sent out Jan. 31.

Quayle owed no property taxes to the city, Carraway said. Those records were not made available to The Virginian-Pilot.

Thus far, Quayle has accrued a $156.83 penalty and about $14 interest on the late real estate payment. He did not return numerous phone calls for comment Wednesday.

Quayle's tax troubles are the latest in a series.

In 1991 on the day before he first announced his candidacy for the state Senate, Quayle paid off a 3-year-old tax debt on his office.

Last February, Quayle paid more than $4,000 to settle a property tax bill that had been overdue since his election to office.

And in October, a few weeks shy of his Nov. 7 showdown with Democrat Johnny S. Joannou, Quayle settled a $30,000 bill with the Internal Revenue Service, an accumulation of payroll taxes he failed to pay for his Chesapeake title insurance company.

The IRS had placed a $30,000 tax lien on Quayle's company, then known as Lawyers Title of Chesapeake Inc. Quayle has since reincorporated the company, changing its name to Tri-City Title.

Quayle's latest campaign against Joannou was one of the nastiest races in the state. Joannou, a Portsmouth lawyer and longtime state politician who was upset by Quayle in 1991, said Quayle's past-due taxes proved he was not a good steward of state tax dollars.

In turn, Quayle brought up Joannou's indictment for allegedly fixing speeding tickets in 1985. Joannou was acquitted of all charges.

During the campaign, Quayle admitted not paying his taxes on time, saying his business ran into tough times and that he got behind. ILLUSTRATION: Photo

State Sen. Frederick M. Quayle promised that his practice of failing

to pay taxes on time would end.

by CNB